Dalton v. Comm'r
United States Tax Court
R seeks to collect certain trust fund recovery penalties from Ps. In R's determination pursuant to sec. 6330, I.R.C., R rejected Ps' offer-in-compromise. Ps transferred property to P husband's father F, who in turn transferred the property to a trust 11 years before trust fund recovery penalties arose. The trust was set up to hold the property for the benefit of F's grandsons; i.e., Ps' children.
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R seeks to collect certain trust fund recovery penalties from Ps. In R's determination pursuant to sec. 6330, I.R.C., R rejected Ps' offer-in-compromise. Ps transferred property to P husband's father F, who in turn transferred the property to a trust 11 years before trust fund recovery penalties arose. The trust was set up to hold the property for the benefit of F's grandsons; i.e., Ps' children. R determined that Ps retained a beneficial interest in the trust property under a nominee ownership theory and, therefore, rejected Ps' offer-in-compromise. Ps contend that R's determination was an…
1Opinion of the Court
SUPPLEMENTAL OPINION
Wells, Judge:
This case is before the Court on petitioners’ motion for summary judgment pursuant to Rule 121.1 Respondent filed a response to petitioners’ motion for summary judgment and subsequently filed a second motion for summary judgment.2 The instant proceeding arises from a petition filed in response to Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 issued separately to each petitioner. The issues to be decided are: (1) Whether we have jurisdiction to decide the instant matter; and (2) if so, whether respondent abused his…
2Cases cited45 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
40 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Dalton, Jr. v. Commissioner of IRSCourt of Appeals for the First Circuit · 2012
- Gillum v. CommissionerCourt of Appeals for the Eighth Circuit · 2012
- Gillum v. Comm'rUnited States Tax Court · 2010
- Dalton v. Comm'rUnited States Tax Court · 2010
- David H. Melasky & Audrey Melasky v. CommissionerUnited States Tax Court · 2018
4 more not listed; retrieve them via the Exa API.