Naftel v. Commissioner
United States Tax Court
In his pleadings, P alleged that refund checks issued by R and due to P were misappropriated by P's attorney. R's deficiency computation takes into account the refunds issued to P. P argues that the deficiency should be reduced to the extent that refund checks were issued to him but never received by him.
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In his pleadings, P alleged that refund checks issued by R and due to P were misappropriated by P's attorney. R's deficiency computation takes into account the refunds issued to P. P argues that the deficiency should be reduced to the extent that refund checks were issued to him but never received by him. R filed a motion for partial summary judgment on the premise that the Court does not have jurisdiction to consider the question of whether the amount of the deficiency should reflect refunds issued by R and not received by P. Held: It is within the Court's jurisdiction to consider the…
1Opinion of the Court
OPINION
Panuthos, Special Trial Judge'.1
This case is before the Court on respondent’s motion for partial summary judgment filed pursuant to Rule 121.2 By his motion,3 respondent seeks a determination that this Court does not have jurisdiction to consider petitioner’s contention that the deficiency determined against him should be credited to the extent of refund checks issued by respondent but not received by petitioner. For each of the years at issue, petitioner claims that any refund check issued to him was cashed over his forged endorsement by his former attorney, Charles Berg. Respondent…
2Cases cited41 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- In Re Beef Industry Antitrust Litigation, Mdl Docket No. 248. Pony Creek Cattle Co., Inc., Musselman Ranch Co., Etc., Plaintiffs-Intervenors-Appellants v. The Great Atlantic & Pacific Tea Co., R. Dirk Agee v. Safeway Stores, Inc., Meat Price Investigators Association, Etc. v. Safeway Stores, Inc., Richard S. Lowe v. Safeway Stores, Inc., A. L. Black v. Albertson's, Inc., (Two Cases). Chaparral Cattle Corp. v. Safeway Stores, Inc., Burke Petersen v. Safeway Stores, Inc., Ronald Becker, on Behalf of Themselves and All Other Persons Similarlysituated v. Safeway Stores, Inc., John O. Varian v. Safeway Stores, Inc., Meat Price Investigators Association v. Safeway Stores, Inc., Etc., Little Ranch Co., Inc. v. The National Association of Food Chains, Etc., Ronald Becker, on Behalf of Themselves and All Other Persons Similarlysituated v. Safeway Stores, Inc., Etc.Court of Appeals for the Fifth Circuit · 1979
- Markwardt v. CommissionerUnited States Tax Court · 1975
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3Cited by598 opinions
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Woodral v. CommissionerUnited States Tax Court · 1999
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Montgomery v. Comm'rUnited States Tax Court · 2004
593 more not listed; retrieve them via the Exa API.