RIPLEY v. COMMISSIONER OF INTERNAL REVENUE
United States Tax Court
D failed to pay the Federal gift tax arising from transfers of property to her son (P) in 1983. R is attempting to collect the Federal gift tax from P based on the special gift tax lien imposed by sec. 6324(b), I.R.C. At the same time, R issued P a notice of transferee liability and P filed a timely petition for redetermination. P filed a Motion to Restrain Assessment and Collection under sec. 6213(a), I.R.C.
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D failed to pay the Federal gift tax arising from transfers of property to her son (P) in 1983. R is attempting to collect the Federal gift tax from P based on the special gift tax lien imposed by sec. 6324(b), I.R.C. At the same time, R issued P a notice of transferee liability and P filed a timely petition for redetermination. P filed a Motion to Restrain Assessment and Collection under sec. 6213(a), I.R.C. Held, P's Motion to Restrain Assessment and Collection will be denied on the ground that R's collection efforts under sec. 6324(b), I.R.C., are not otherwise subject to the normal…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos 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 Chief Special Trial Judge, which is set forth below.
OPINION OF THE CHIEF SPECIAL TRIAL JUDGE
Panuthos, Chief Special Trial Judge:
This matter is before the Court on petitioner’s motion to restrain assessment and collection. The issue for decision is whether respondent’s collection efforts under section 6324(b) should be enjoined pursuant to section 6213(a) given that…
2Cases cited10 opinions
- Detroit Bank v. United StatesSupreme Court of the United States · 1943
- Estate of Mandels v. CommissionerUnited States Tax Court · 1975
- Meyer v. CommissionerUnited States Tax Court · 1991
- Powell v. CommissionerUnited States Tax Court · 1991
- Kellogg v. CommissionerUnited States Tax Court · 1987
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3Cited by2 opinions
- RIPLEY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1994
- Ripley v. CommissionerUnited States Tax Court · 1995