Behling v. Comm'r
United States Tax Court
R disallowed a loss claimed by P on his Federal income tax return and issued a notice of deficiency. P received the deficiency notice and corresponded with R regarding the loss. R advised P that R would not change R's determination. R also advised P of the deadline for filing a petition for redetermination with this Court. P, however, did not file a petition, and R assessed the deficiency.
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R disallowed a loss claimed by P on his Federal income tax return and issued a notice of deficiency. P received the deficiency notice and corresponded with R regarding the loss. R advised P that R would not change R's determination. R also advised P of the deadline for filing a petition for redetermination with this Court. P, however, did not file a petition, and R assessed the deficiency. Subsequently, R filed a notice of Federal tax lien and provided P with notice of such filing. P filed a request for an administrative hearing. During the course of the hearing, R's Appeals officer…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Armen, Special Trial Judge:
This matter is before the Court on respondent’s motion for summary judgment, filed pursuant to Rule 121(a). Respondent contends that there is no genuine issue as to any material fact and that the notice of determination should be sustained as a matter of law.
Summary…
2Cases cited11 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Goza v. CommissionerUnited States Tax Court · 2000
- 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
6 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Swanson v. Comm'rUnited States Tax Court · 2003
- McLaine v. CommissionerUnited States Tax Court · 2012
- Beery v. Comm'rUnited States Tax Court · 2004
- Tabak v. Comm'rUnited States Tax Court · 2003
- Isley v. CommissionerUnited States Tax Court · 2013
29 more not listed; retrieve them via the Exa API.