Porter v. Comm'r
United States Tax Court
R denied P's application for relief from joint income tax liability under sec. 6015, I.R.C. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C. R filed a motion in limine to preclude P from introducing at trial any evidence, documentary or testimonial, which was not available to R during the administrative process.
Read the full summary
R denied P's application for relief from joint income tax liability under sec. 6015, I.R.C. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C. R filed a motion in limine to preclude P from introducing at trial any evidence, documentary or testimonial, which was not available to R during the administrative process. R urges us to reconsider our holding in Ewing v. Commissioner, 122 T.C. 32 (2004), vacated on unrelated jurisdictional grounds 439 F.3d 1009 (9th Cir. 2006). Held: We will continue to follow our holding in Ewing v.…
1Opinion of the Court
Haines, Judge:
The issue for decision is whether in determining petitioner’s eligibility for relief under section 6015(f) we may consider evidence introduced at trial which was not included in the administrative record.1
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts, the exhibits attached thereto, and the stipulation of settled issues are incorporated herein by this reference. At the time she filed her petition, petitioner resided in Silver Spring, Maryland.
Petitioner and her husband (Mr. Porter) filed a joint Form 1040, U.S. Individual Income…
2Cases cited32 opinions
- Camp v. PittsSupreme Court of the United States · 1973
- Bowen v. MassachusettsSupreme Court of the United States · 1988
- Reisman v. CaplinSupreme Court of the United States · 1964
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- United States v. Carlo Bianchi & Co.Supreme Court of the United States · 1963
27 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Porter v. Comm'rUnited States Tax Court · 2009
- Pullins v. CommissionerUnited States Tax Court · 2011
- Our Country Home Enterprises, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2017
- Wilson v. CommissionerCourt of Appeals for the Ninth Circuit · 2013
- Commissioner v. NealCourt of Appeals for the Eleventh Circuit · 2009
37 more not listed; retrieve them via the Exa API.