Schlosser v. Commissioner
United States Tax Court
Ps moved to restrain the collection of taxes, alleging that the IRS was demanding payment of deficiencies for 1983, 1984, and 1985 prior to a final decision of the Tax Court. R moved to dismiss for lack of jurisdiction as to P-husband based on the automatic stay provisions of the Bankruptcy Code.
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Ps moved to restrain the collection of taxes, alleging that the IRS was demanding payment of deficiencies for 1983, 1984, and 1985 prior to a final decision of the Tax Court. R moved to dismiss for lack of jurisdiction as to P-husband based on the automatic stay provisions of the Bankruptcy Code. Held, R's motion to dismiss for lack of jurisdiction as to P-husband will be granted. 11 U.S.C. sec. 362(a)(8). Held, further, because the collection efforts in question relate in part to overstated withheld income taxes summarily assessed under secs. 6201(a)(3) and 6213(b)(1), I.R.C., and in part to…
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This case is before the Court on petitioners’ motion to restrain the collection of taxes and respondent’s motion to dismiss for lack of jurisdiction as to petitioner Gabriel Schlosser.
By statutory notice dated October 11, 1989 (deficiency notice), respondent determined deficiencies in and additions to petitioners’ Federal income taxes for the years 1983, 1984, and 1985 as follows:
Additions to tax
Year Deficiency Sec. 6653(b)(1) Sec. 6653(b)(2) Sec. 6661
1983 $36,117 $18,058 1 $9,029
1984 8,130 4,065 1 2,033
1985 22,072 11,036 1 5,518
(Unless otherwise indicated, section…
2Cases cited19 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- Hutchinson v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Judge v. CommissionerUnited States Tax Court · 1987
- Neilson v. CommissionerUnited States Tax Court · 1990
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3Cited by12 opinions
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