Kovens v. Commissioner
United States Tax Court
P seeks certification of an interlocutory order pursuant to sec. 7482(a)(2), I.R.C. 1986, for purposes of appealing the decision set forth in Kovens v. Commissioner, 90 T.C. 452 (1988). In Kovens, we held that R did not "intentionally or negligently" breach his obligation to provide P with Form 872-T. Under sec. 7482(a)(2), I.R.C. 1986, the trial court must find that the order (1) involves a controlling question of law, (2) as to which there is a substantial ground for…
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P seeks certification of an interlocutory order pursuant to sec. 7482(a)(2), I.R.C. 1986, for purposes of appealing the decision set forth in Kovens v. Commissioner, 90 T.C. 452 (1988). In Kovens, we held that R did not "intentionally or negligently" breach his obligation to provide P with Form 872-T. Under sec. 7482(a)(2), I.R.C. 1986, the trial court must find that the order (1) involves a controlling question of law, (2) as to which there is a substantial ground for difference of opinion, and (3) where an immediate appeal from the order may materially advance the ultimate termination of…
1Opinion of the Court
OPINION
GERBER, Judge:
Petitioners, by a motion dated April 6, 1988, seek an interlocutory appeal pursuant to section 7482(a)(2) and Rule 193.1 In a recent opinion (Kovens v. Commissioner, 90 T.C. 452 (1988)), we denied petitioners’ motion to dismiss for lack of jurisdiction. In that motion, petitioners maintained that respondent’s notice of deficiency was untimely. Petitioners argued that the Form 872-A agreement extending the assessment period should be considered terminated when petitioners mailed their Form 872-T. The terms of the Form 872-A required that respondent receive the Form 872-T…
2Cases cited10 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Firestone Tire & Rubber Co. v. RisjordSupreme Court of the United States · 1981
- Reuben J. Katz, on Behalf of Himself and All Others Similarly Situated v. Carte Blanche CorporationCourt of Appeals for the Third Circuit · 1974
- Stange v. United StatesSupreme Court of the United States · 1931
- A. Olinick & Sons, Plaintiff-Petitioner v. Dempster Brothers, Inc., Defendant-Respondent. A. Olinick & Sons v. Honorable Matthew T. Abruzzo, United States District Judge, Eastern District of New YorkCourt of Appeals for the Second Circuit · 1966
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3Cited by10 opinions
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