Jasionowski v. Commissioner
United States Tax Court
In accordance with Rule 91, Tax Court Rules of Practice and Procedure, petitioners and respondent stipulated that petitioners had received a certain amount of rent under a lease with a third party and had reported such amount as rental income during each of the years at issue. At trial, petitioner's (husband's) testimony, and other evidence, indicated that during these years petitioners had received additional rental payments from the lessee.
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In accordance with Rule 91, Tax Court Rules of Practice and Procedure, petitioners and respondent stipulated that petitioners had received a certain amount of rent under a lease with a third party and had reported such amount as rental income during each of the years at issue. At trial, petitioner's (husband's) testimony, and other evidence, indicated that during these years petitioners had received additional rental payments from the lessee. Held, where facts presented at trial are clearly contrary to those stipulated to by the parties, we have discretion not to be bound by the stipulation.…
1Opinion of the Court
Forrester, Judge:
Respondent has determined deficiencies in petitioners’ income tax of $3,489.12 for 1969 and $6,784.03 for 1970. In an amended answer, respondent also claims that petitioners understated their gross rental income in 1969 and 1970 in the respective amounts of $201.92 and $161.74. Concessions having been made, the issues remaining for our decision are as follows:(1) Whether, and to what extent, petitioners understated their gross rental income for taxable years 1969 and 1970;(2) Whether expenses incurred by petitioners during 1969 and 1970 in connection with the rental of a…
2Cases cited9 opinions
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Benz v. CommissionerUnited States Tax Court · 1974
- Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Sabelis v. CommissionerUnited States Tax Court · 1962
- Seatree v. CommissionerUnited States Board of Tax Appeals · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by341 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Engdahl v. CommissionerUnited States Tax Court · 1979
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
336 more not listed; retrieve them via the Exa API.