Cloes v. Commissioner
United States Tax Court
Petitioners submitted a Rule 155 computation which sought to raise issues covered neither in the pleadings nor at the trial, most significantly the right to income average. In connection therewith, petitioners filed an application for Rule 155 hearing, a "Supplemental Statement in Support of Previously Submitted Rule 155 Computation," and a "Motion for Leave to Amend Petition." Held: Petitioners' motions for a Rule 155 hearing and to amend their petition will be denied.
Read the full summary
Petitioners submitted a Rule 155 computation which sought to raise issues covered neither in the pleadings nor at the trial, most significantly the right to income average. In connection therewith, petitioners filed an application for Rule 155 hearing, a "Supplemental Statement in Support of Previously Submitted Rule 155 Computation," and a "Motion for Leave to Amend Petition." Held: Petitioners' motions for a Rule 155 hearing and to amend their petition will be denied. The issues raised by petitioners, particularly the claim in respect of income averaging, constitute new issues which may not…
1Opinion of the Court
Glenn D. Cloes and Michal Cloes, Petitioners v. Commissioner of Internal Revenue, Respondent
Cloes v. Commissioner
Docket No. 9971-80
United States Tax Court
79 T.C. 933; 1982 U.S. Tax Ct. LEXIS 14; 79 T.C. No. 57;
November 23, 1982, Filed
Decision will be entered under Rule 155 in accordance with respondent's computation.
Petitioners submitted a Rule 155 computation which sought to raise issues covered neither in the pleadings nor at the trial, most significantly the right to income average. In connection therewith, petitioners filed an application for Rule 155 hearing, a "Supplemental Statement in…
2Cases cited11 opinions
- Cloes v. CommissionerUnited States Tax Court · 1982
- Hosking v. CommissionerUnited States Tax Court · 1974
- Baruch v. CommissionerUnited States Tax Court · 1948
- Commissioner of Internal Revenue v. WellsCourt of Appeals for the Sixth Circuit · 1942
- Mannette v. CommissionerUnited States Tax Court · 1978
6 more not listed; retrieve them via the Exa API.