Fehlhaber v. Commissioner
United States Tax Court
P was the only shareholder of FA, an S corporation. FA timely filed its return for the taxable year ended Nov. 30, 1985. P timely filed his Federal income tax return for 1985 on or before Apr. 15, 1986. R sent a notice to P on Apr. 12, 1989, determining a deficiency for 1985 based on the disallowance of a loss attributable to FA.
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P was the only shareholder of FA, an S corporation. FA timely filed its return for the taxable year ended Nov. 30, 1985. P timely filed his Federal income tax return for 1985 on or before Apr. 15, 1986. R sent a notice to P on Apr. 12, 1989, determining a deficiency for 1985 based on the disallowance of a loss attributable to FA. The notice of deficiency was sent after the expiration of the 3-year period for assessment against the S corporation but prior to the expiration of the 3-year period for assessment against P. Held: The notice of deficiency was timely. Under secs. 6037(a) and 6501(a),…
1Opinion of the Court
OPINION
DAWSON, Judge:
This case was assigned to Special Trial Judge James M. Gussis pursuant to section 7443A(b)(4) of the Code and Rule 180 et seq.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
GUSSIS, Special Trial Judge:
This case is before the Court on petitioner’s motion for summary judgment filed August 11, 1989. Both parties presented arguments at a hearing on the motion held on November 22, 1989.
The stipulation of facts is incorporated herein by this reference. Petitioner was a resident of Fort…
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