Pearce v. Commissioner
United States Tax Court
R mailed notices of transferee liability to Ps determining that they were liable for a deficiency in the transferor's 1982 income tax. In calculating the transferor's deficiency, R erroneously determined that no return had been filed. Ps moved to dismiss for lack of jurisdiction on the grounds that the notices were invalid because a valid notice requires a "determination."
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R mailed notices of transferee liability to Ps determining that they were liable for a deficiency in the transferor's 1982 income tax. In calculating the transferor's deficiency, R erroneously determined that no return had been filed. Ps moved to dismiss for lack of jurisdiction on the grounds that the notices were invalid because a valid notice requires a "determination." See Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987), revg. 81 T.C. 855 (1983). Ps argue that a "determination" requires R to use the taxpayer's return in calculating the deficiency and that his failure to do so…
1Opinion of the Court
OPINION
RUWE, Judge:
These consolidated cases are before the Court on petitioners’ motion to dismiss for lack of jurisdiction. In the event we find that we have jurisdiction, the parties have reached agreement on all remaining issues. The notices of transferee liability upon which these cases are based determined that each petitioner was liable as a transferee for a deficiency, additions to tax, and interest regarding the 1982 income tax liability of the transferor Carrol J. Matherne. The sole issue for decision is whether respondent “determined” a deficiency in Mr. Matherne’s 1982 income tax…
2Cases cited8 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Scar v. CommissionerUnited States Tax Court · 1983
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Hannan v. CommissionerUnited States Tax Court · 1969
- Roat v. CommissionerCourt of Appeals for the Ninth Circuit · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Stinnett v. CommissionerUnited States Tax Court · 1993
- Daniels v. CommissionerUnited States Tax Court · 1992
- Pearce v. CommissionerUnited States Tax Court · 1990
- Ritchie N. Stevens & Julie A. Keen Stevens v. CommissionerUnited States Tax Court · 2020
- Walsh v. CommissionerUnited States Tax Court · 1995