Eiges v. Commissioner
United States Tax Court
R issued, on the same day, a statutory notice determining deficiencies in and additions to P-parents' 1983 and 1988 Federal income taxes, and a statutory notice of transferee liability determining P-parents' 4-year-old son's transferee liability for his parents' income tax deficiencies to the extent of the value of assets allegedly transferred to him. Jeopardy assessments were made for both determinations.
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R issued, on the same day, a statutory notice determining deficiencies in and additions to P-parents' 1983 and 1988 Federal income taxes, and a statutory notice of transferee liability determining P-parents' 4-year-old son's transferee liability for his parents' income tax deficiencies to the extent of the value of assets allegedly transferred to him. Jeopardy assessments were made for both determinations. P-parents timely filed a petition challenging respondent's determinations. R moved to dismiss for lack of jurisdiction with respect to the minor son. Held: R's motion will be denied. As…
1Opinion of the Court
Corey Don Eiges, Theresa Deal Eiges, and Jordan Deal Eiges, a Minor, by Corey Don Eiges and Theresa Deal Eiges, as Next Friends, Petitioners v. Commissioner of Internal Revenue, Respondent
Eiges v. Commissioner
Docket No. 17236-92
United States Tax Court
101 T.C. 61; 1993 U.S. Tax Ct. LEXIS 45; 101 T.C. No. 4;
July 21, 1993, Filed
An appropriate order will be issued.
R issued, on the same day, a statutory notice determining deficiencies in and additions to P-parents' 1983 and 1988 Federal income taxes, and a statutory notice of transferee liability determining P-parents' 4-year-old son's transferee…
2Cases cited29 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Commissioner v. SternSupreme Court of the United States · 1958
- Shiosaki v. CommissionerUnited States Tax Court · 1974
- Odend'hal v. CommissionerUnited States Tax Court · 1980
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
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