Estate of Gillespie v. Commissioner
United States Tax Court
R mailed a 30-day letter to P proposing an increase in estate tax. P protested the proposed adjustment with R's Appeals Office (Appeals). Shortly thereafter, the parties settled the proposed adjustment. R never issued a notice of deficiency under sec. 6212, I.R.C., or a notice of the decision of Appeals.
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R mailed a 30-day letter to P proposing an increase in estate tax. P protested the proposed adjustment with R's Appeals Office (Appeals). Shortly thereafter, the parties settled the proposed adjustment. R never issued a notice of deficiency under sec. 6212, I.R.C., or a notice of the decision of Appeals. P petitioned this Court for an award of administrative costs under sec. 7430, I.R.C., claiming that the 30-day letter was a notice of deficiency for purposes of sec. 7430, I.R.C.Held, a 30-day letter is not a notice of deficiency for purposes of sec. 7430, I.R.C.; thus, P is not entitled to…
1Opinion of the Court
OPINION
Laro, Judge:
This case is currently before the Court on the parties’ cross-motions for summary judgment under Rule 121.1 The parties’ motions indicate that there is no genuine issue as to any material fact and that a decision may be rendered through summary adjudication.2 We agree. The case is ripe for summary adjudication. The sole issue for decision is whether a “30-day letter”3 is a notice of deficiency for purposes of section 7430(c)(2). We hold that it is not.
Background
On March 18, 1991, respondent mailed a 30-day letter proposing to increase by $9,064,361 the estate tax of the…
2Cases cited15 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Commissioner v. BrownSupreme Court of the United States · 1965
- United States v. JamesSupreme Court of the United States · 1986
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3Cited by8 opinions
- Fla. Country Clubs, Inc. v. Comm'rUnited States Tax Court · 2004
- Ball v. CommissionerUnited States Tax Court · 1995
- Buckrey v. Comm'rUnited States Tax Court · 2017
- Belshee v. CommissionerUnited States Tax Court · 1999
- Estate of Gillespie v. CommissionerUnited States Tax Court · 1994
3 more not listed; retrieve them via the Exa API.