Frazell v. Commissioner
United States Tax Court
Ps filed their petition with this Court out of time. R moved to dismiss for lack of jurisdiction on the ground that the petition was not timely filed. Ps filed a cross-motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency was invalid because R did not comply with the partnership audit and litigation procedures, sec. 6221 et seq., I.R.C. 1954. Ps are a limited partner in ACTF.
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Ps filed their petition with this Court out of time. R moved to dismiss for lack of jurisdiction on the ground that the petition was not timely filed. Ps filed a cross-motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency was invalid because R did not comply with the partnership audit and litigation procedures, sec. 6221 et seq., I.R.C. 1954. Ps are a limited partner in ACTF. R determined a deficiency in Ps' 1982 income tax based entirely on adjustments arising from Ps' investment in ACTF. ACTF is a partnership in the business of selling and leasing audio…
1Opinion of the Court
WILLIAMS, Judge-.*
This case is before us on respondent’s motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed pursuant to section 6213(a) and on petitioners’ cross-motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency is invalid because respondent failed to comply with the partnership audit and litigation procedures, section 6221 et seq.1
The deficiency is based entirely on adjustments arising out of petitioners’ investment in Audio Cassette Teaching Fund (ACTF). The issue we must decide is whether ACTF is subject to…
2Cases cited9 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Pyo v. CommissionerUnited States Tax Court · 1984
- Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967
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