Bernal v. Comm'r
United States Tax Court
P filed individual Federal income tax returns as married, filing separate, for the taxable years 1993, 1994, 1995, and 1996. During these years, P was married and was domiciled in California, a community property State. R issued notices of deficiency for the years involved, and a timely petition was not filed. P later made a request for relief from tax on community property income pursuant to sec. 66(c), I.R.C.
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P filed individual Federal income tax returns as married, filing separate, for the taxable years 1993, 1994, 1995, and 1996. During these years, P was married and was domiciled in California, a community property State. R issued notices of deficiency for the years involved, and a timely petition was not filed. P later made a request for relief from tax on community property income pursuant to sec. 66(c), I.R.C. R issued a notice of determination denying the request for relief. P filed a petition seeking review of R's determination. R moved to dismiss for lack of jurisdiction. Held: Unlike…
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)(5) 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 SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge-.
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction and to strike as to the taxable years 1993, 1994, 1995, and 1996. As explained in detail below, we shall grant respondent’s motion to dismiss.2
Background
Petitione…
2Cases cited11 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. RyersonSupreme Court of the United States · 1941
- Fernandez v. CommissionerUnited States Tax Court · 2000
- Cathy Miller Hardy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
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3Cited by17 opinions
- Williams v. Comm'rUnited States Tax Court · 2008
- Boyd v. Comm'rUnited States Tax Court · 2005
- Cooper v. United States ex rel. Commissioner of Internal Revenue ServiceDistrict Court, N.D. Texas · 2007
- Gormeley v. Comm'rUnited States Tax Court · 2009
- Bernal v. Comm'rUnited States Tax Court · 2003
12 more not listed; retrieve them via the Exa API.