Miller v. Commissioner
United States Tax Court
In 1983, Ps invested in Encore Leasing Corp. (Encore), through Alamo East Enterprises (Alamo East), an investment conduit. With respect to their investment in Encore through Alamo East, Ps claimed tax credits for taxable years 1980, 1981, 1983, and 1984. R mailed a notice of final partnership administrative adjustment (FPAA) to a partner of Alamo East with respect to Alamo East's 1983 tax return.
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In 1983, Ps invested in Encore Leasing Corp. (Encore), through Alamo East Enterprises (Alamo East), an investment conduit. With respect to their investment in Encore through Alamo East, Ps claimed tax credits for taxable years 1980, 1981, 1983, and 1984. R mailed a notice of final partnership administrative adjustment (FPAA) to a partner of Alamo East with respect to Alamo East's 1983 tax return. Alamo East filed a petition for readjustment of final partnership administrative adjustment with the U.S. District Court for the Northern District of California. On July 20, 1988, the petition was…
1Opinion of the Court
OPINION
Wright, Judge:
This case is before the Court on petitioners’ motion for summary judgment, filed on October 11, 1994, pursuant to Rule 121.1 Respondent filed respondent’s objection to petitioners’ motion for summary judgment on January 9, 1995.
Respondent determined additions to petitioners’ 1980, 1981, 1983, and 1984 Federal income tax as follows:
Sec. Year 6653(a) Sec. Sec. 6653(a)(1)(A) 6653(a)(1)(B) Sec. 6659
1980 $880.20 - - - 50 percent of $5,281.20 the interest due on $17,604
1981 $515.00 50 percent of 3,090.00 the interest due on $10,300
1983 147.40 50 percent of 884.40 the interest…
2Cases cited10 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Naftel v. CommissionerUnited States Tax Court · 1985
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Rybak v. CommissionerUnited States Tax Court · 1988
- August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
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3Cited by3 opinions
- Miller v. CommissionerUnited States Tax Court · 1995
- Neumann v. CommissionerUnited States Tax Court · 1998
- Trust U/W/O BH and MW Namm F/B/O Andrew I. Namm, Andrew I. Namm and James Doran, Trustees, Transferee v. CommissionerUnited States Tax Court · 2018