Pert v. Commissioner
United States Tax Court
Kathleen M. Pert signed closing agreements (Forms 866) pursuant to sec. 7121 I.R.C., for tax years 1986, 1988, and 1989 for both herself and as personal representative of the estate of her deceased husband, Timothy C. Riffe. Respondent accepted the closing agreements. Timothy Riffe and Kathleen Pert filed joint returns for those years. Under the closing agreements, Timothy Riffe, deceased, is liable for the addition to tax for fraud for 1986 and Kathleen Pert is not.
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Kathleen M. Pert signed closing agreements (Forms 866) pursuant to sec. 7121 I.R.C., for tax years 1986, 1988, and 1989 for both herself and as personal representative of the estate of her deceased husband, Timothy C. Riffe. Respondent accepted the closing agreements. Timothy Riffe and Kathleen Pert filed joint returns for those years. Under the closing agreements, Timothy Riffe, deceased, is liable for the addition to tax for fraud for 1986 and Kathleen Pert is not. Kathleen Pert signed a settlement stipulation for 1987 on her own behalf and as personal representative of the Estate of…
1Opinion of the Court
OPINION
Colvin, Judge:
This case is before the Court on respondent’s motion for partial summary judgment on two issues:(1) Whether petitioner Harvey Pert may contest (on grounds other than fraud, malfeasance, or misrepresentation of a material fact) the tax liability established by closing agreements for 1986, 1988, and 1989 under section 7121 which were agreed to: (a) By Kathleen Pert, and (b) by Kathleen Pert, personal representative of the Estate of Timothy C. Riffe, the alleged transferors in this case. We hold that he may not.(2) Whether the statute of limitations bars assessment of…
2Cases cited33 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Naftel v. CommissionerUnited States Tax Court · 1985
- Weinberger v. Hynson, Westcott & Dunning, Inc.Supreme Court of the United States · 1973
- United States v. International Building Co.Supreme Court of the United States · 1953
- Espinoza v. CommissionerUnited States Tax Court · 1982
28 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Rocky Mountain Holdings, Inc.District Court, E.D. Pennsylvania · 2011
- Jeffries v. Comm'rUnited States Tax Court · 2010
- Harvey M. Pert, Transferee v. CommissionerUnited States Tax Court · 1995
- Johnson v. CommissionerUnited States Tax Court · 1997
- Morris v. CommissionerUnited States Tax Court · 2000
3 more not listed; retrieve them via the Exa API.