Gardner v. Commissioner
United States Tax Court
While exclusive settlement jurisdiction of this case was vested in the Office of the IRS Regional Director of Appeals in Boston, Mass., in accordance with the IRS Statement of Procedural Rules, sec. 601.106(d)(3)(iii)(a) and (f)(3), petitioner and an appeals officer agreed to settle the case. The appeals officer did not have final authority to settle the case.
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While exclusive settlement jurisdiction of this case was vested in the Office of the IRS Regional Director of Appeals in Boston, Mass., in accordance with the IRS Statement of Procedural Rules, sec. 601.106(d)(3)(iii)(a) and (f)(3), petitioner and an appeals officer agreed to settle the case. The appeals officer did not have final authority to settle the case. Petitioners signed the settlement stipulation, but prior to submitting the settlement to a superior who had the authority to "disapprove" the settlement, the appeals officer decided to withdraw the settlement. The exclusive settlement…
1Opinion of the Court
Raum, Judge:
The Commissioner determined a $37,991 deficiency in petitioners’ 1975 income tax, as well as a $3,799 addition to tax pursuant to section 6651(a), I.R.C. 1954. This deficiency was primarily the result of an adjustment to petitioners’ distributive share of the net losses of Diamond Valley Dairy, Ltd., a partnership in which Mr. Gardner was a limited partner. Petitioners have moved for summary judgment under Rule 121, Tax Court Rules of Practice and Procedure, claiming that the petitioners and the IRS Regional Director of Appeals entered into a binding settlement agreement reducing…
2Cases cited5 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Cole v. CommissionerUnited States Tax Court · 1958
- Lawrence E. Bowling v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Parks v. CommissionerUnited States Tax Court · 1959
- Country Gas Service, Inc. v. United States of America, Country Gas Distributors, Inc. v. United StatesCourt of Appeals for the First Circuit · 1969
3Cited by13 opinions
- Estate of Ralph L. Jones, Deceased, Zepha H. Jones v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Estate of Akin v. United StatesUnited States Court of Federal Claims · 1994
- Becker Holding Corp. v. Comm'rUnited States Tax Court · 2004
- Estate of Jones v. CommissionerUnited States Tax Court · 1984
- WOLVERINE, LTD. v. COMMISSIONERUnited States Tax Court · 1992
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