Chaum v. Commissioner
United States Tax Court
Rules 121 and 50, Tax Court Rules of Practice and Procedure. -- Held, petitioners' motion seeking summary judgment that no proper deficiency has been determined against them where facts show that respondent disallowed their claimed partnership loss prior to completing his investigation of the return of income of the partnership with respect to which the loss was claimed is denied.
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Rules 121 and 50, Tax Court Rules of Practice and Procedure. -- Held, petitioners' motion seeking summary judgment that no proper deficiency has been determined against them where facts show that respondent disallowed their claimed partnership loss prior to completing his investigation of the return of income of the partnership with respect to which the loss was claimed is denied. Held, further, petitioners' motion for determination of burden of proof is not well taken insofar as it seeks to have the burden placed on respondent since (1) respondent's action in denying petitioners'claimed…
1Opinion of the Court
OPINION
Scott, Judge:
On January 6, 1977, petitioners filed a motion for summary judgment and a motion for determination as to burden of proof. On February 23,1977, respondent filed a notice of objections to petitioners’ motion for determination as to burden of proof and on March 7,1977, filed an amendment to this notice and a memorandum brief in support of his objections. Argument on both motions was heard on March 7, 1977, and thereafter both petitioners and respondent filed further briefs.
The grounds for petitioners’ motion for summary judgment are that at all times material to this case…
2Cases cited9 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Roberts v. CommissionerUnited States Tax Court · 1974
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Suarez v. CommissionerUnited States Tax Court · 1972
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Wasie v. CommissionerUnited States Tax Court · 1986
- Powers v. CommissionerUnited States Tax Court · 1993
- Malinowski v. CommissionerUnited States Tax Court · 1979
- Beck v. Comm'rUnited States Tax Court · 1980
- Cozzi v. CommissionerUnited States Tax Court · 1987
29 more not listed; retrieve them via the Exa API.