Trost v. Commissioner
United States Tax Court
R determined deficiencies in and additions to Ps' Federal income taxes attributable to nonpartnership items for 1981 and 1982. Ps timely filed a petition for redetermination of R's deficiency determinations and claimed therein that they had made an overpayment of tax attributable to partnership items for 1982. R moved to dismiss for lack of jurisdiction as to Ps' claim for an overpayment attributable to the partnership items.
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R determined deficiencies in and additions to Ps' Federal income taxes attributable to nonpartnership items for 1981 and 1982. Ps timely filed a petition for redetermination of R's deficiency determinations and claimed therein that they had made an overpayment of tax attributable to partnership items for 1982. R moved to dismiss for lack of jurisdiction as to Ps' claim for an overpayment attributable to the partnership items. Held, this Court does not have jurisdiction to determine an overpayment attributable to partnership items in a proceeding for redetermination of deficiencies…
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction as to petitioners’ distributive share of losses and credits from Stevens Recycling Associates for 1982 and to strike.
Background
Petitioners acquired a partnership interest in Poly Reclamation Associates (Poly Reclamation) and Stevens Recycling Associates (Stevens) during 1981 and 1982, respectively. Stevens was a partnership subject to the partnership provisions of subchapter C of chapter 63 added to the Code by section 402(a) of the Tax Equity & Fiscal Responsibility Act of 1982,…
2Cases cited5 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Judge v. CommissionerUnited States Tax Court · 1987
- Dolores J. Russell v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Munro v. CommissionerUnited States Tax Court · 1989
3Cited by34 opinions
- Jack Randell v. United StatesCourt of Appeals for the Second Circuit · 1995
- GAF Corp. v. CommissionerUnited States Tax Court · 2000
- Savage v. CommissionerUnited States Tax Court · 1999
- Henry Randolph Consulting v. CommissionerUnited States Tax Court · 1999
- Harris v. CommissionerUnited States Tax Court · 1992
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