Dubin v. Commissioner
United States Tax Court
P and her husband, H, held certain partnership interests as community property. P and H made a joint return of income for 1985. In June 1988, H was named as a debtor in a bankruptcy proceeding. In June 1989, R issued a single deficiency notice to P and H, disallowing, inter alia, partnership losses and credits for 1985. At that time, partnership-level proceedings had not been completed.
Read the full summary
P and her husband, H, held certain partnership interests as community property. P and H made a joint return of income for 1985. In June 1988, H was named as a debtor in a bankruptcy proceeding. In June 1989, R issued a single deficiency notice to P and H, disallowing, inter alia, partnership losses and credits for 1985. At that time, partnership-level proceedings had not been completed. Held: R need not comply with the unified audit and litigation procedures applicable to partnership items of H, because, pursuant to authority granted by sec. 6231(c)(2), I.R.C., the regulations provide that…
1Opinion of the Court
OPINION
Halpern, Judge:
Each of the parties has filed a motion asking us to dismiss this case for lack of jurisdiction. Respondent has filed her motion on the ground that petitioner failed to file timely the petition in this case. Petitioner has filed her motion on the ground that respondent’s notice of deficiency is invalid. For the reasons set forth, we grant petitioner’s motion.
Background
At a hearing on the respective motions of petitioner and respondent, held on June 10, 1991, no witnesses were presented by either party nor were any exhibits received into evidence. Some facts have been…
2Cases cited6 opinions
- Maxwell v. CommissionerUnited States Tax Court · 1986
- N.C.F. Energy Partners v. CommissionerUnited States Tax Court · 1987
- Keeton v. CommissionerUnited States Tax Court · 1980
- McClamma v. CommissionerUnited States Tax Court · 1981
- Baron v. CommissionerUnited States Tax Court · 1979
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- GAF Corp. v. CommissionerUnited States Tax Court · 2000
- Keener v. United StatesUnited States Court of Federal Claims · 2007
- Adkison v. Comm'rUnited States Tax Court · 2007
- Katz v. CommissionerUnited States Tax Court · 2001
19 more not listed; retrieve them via the Exa API.