Swain v. Comm'r
United States Tax Court
R determined deficiencies in tax and accuracy-related penalties for 3 years. The Court struck from the petition all assignments of error other than the affirmative defense of the statute of limitations for one of the years.
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R determined deficiencies in tax and accuracy-related penalties for 3 years. The Court struck from the petition all assignments of error other than the affirmative defense of the statute of limitations for one of the years. R moved for summary judgment. 1. Held: Summary judgment is appropriate with respect to the affirmative defense; stipulated facts establish that the period of limitations did not expire before R mailed the notice of deficiency, which suspended the running of that period. 2. Held, further, summary judgment is appropriate with respect to the deficiencies; under Rule 34(b),…
1Opinion of the Court
OPINION
Halpern, Judge:
This case is before the Court on respondent’s motion for summary judgment (the motion). Petitioner objects.
Unless otherwise stated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Rule 121 provides for summary judgment. Summary judgment may be granted with respect to all or any part of the legal issues in controversy “if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits,…
2Cases cited3 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Gordon v. CommissionerUnited States Tax Court · 1980
- Nis Family Trust v. CommissionerUnited States Tax Court · 2000
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- El v. CommissionerUnited States Tax Court · 2015
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