Scar v. Commissioner
United States Tax Court
Respondent issued to petitioners a purported deficiency notice for the taxable year 1978. Although the first page, on a standard form, contained the statement that respondent had determined a deficiency of $ 96,600, in fact, the amount of the purported deficiency was arrived at by applying the maximum tax rate in effect for 1978 -- 70 percent -- to an adjustment in the amount of $ 138,000, indicated as being related to petitioners' partnership interest in a "Nevada Mining…
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Respondent issued to petitioners a purported deficiency notice for the taxable year 1978. Although the first page, on a standard form, contained the statement that respondent had determined a deficiency of $ 96,600, in fact, the amount of the purported deficiency was arrived at by applying the maximum tax rate in effect for 1978 -- 70 percent -- to an adjustment in the amount of $ 138,000, indicated as being related to petitioners' partnership interest in a "Nevada Mining Project." Petitioners had previously filed a 1978 return showing a tax liability of $ 3,269, but respondent did not, in…
1DissentGoffe, J.
I would hold that the Commissioner has not "determine^] a deficiency” within the meaning of section 6212(a)." This section requires him to do so as a condition precedent to the mailing of "notice of such deficiency” to a taxpayer. Accordingly, the document mailed to petitioners on June 14, 1982, cannot constitute a notice of deficiency and cannot form the basis for filing a petition to invoke the jurisdiction of this Court. Petitioners’ motion to dismiss for lack of jurisdiction should be granted.
The majority’s holding that the purported notice of deficiency is valid is based upon cases…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Caminetti v. United StatesSupreme Court of the United States · 1917
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- National Labor Relations Board v. Jones & Laughlin Steel Corp.Supreme Court of the United States · 1937
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