Pearce v. Commissioner
United States Tax Court
R mailed notices of transferee liability to Ps determining that they were liable for a deficiency in the transferor's 1982 income tax. In calculating the transferor's deficiency, R erroneously determined that no return had been filed. Ps moved to dismiss for lack of jurisdiction on the grounds that the notices were invalid because a valid notice requires a "determination."
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R mailed notices of transferee liability to Ps determining that they were liable for a deficiency in the transferor's 1982 income tax. In calculating the transferor's deficiency, R erroneously determined that no return had been filed. Ps moved to dismiss for lack of jurisdiction on the grounds that the notices were invalid because a valid notice requires a "determination." See Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987), revg. 81 T.C. 855 (1983). Ps argue that a "determination" requires R to use the taxpayer's return in calculating the deficiency and that his failure to do so…
1Opinion of the Court
Pamela E. Matherne Pearce and Remedia Matherne Broussard, Petitioners v. Commissioner of Internal Revenue, Respondent; Remedia T. Matherne Trahan, Transferee, f.k.a. Remedia T. Matherne, Petitioner v. Commissioner of Internal Revenue, Respondent
Pearce v. Commissioner
Docket Nos. 36495-87,
6046-881
United States Tax Court
95 T.C. 250; 1990 U.S. Tax Ct. LEXIS 86; 95 T.C. No. 20;
September 12, 1990, Filed
An appropriate order will be issued and decision will be entered under Rule 155.
R mailed notices of transferee liability to Ps determining that they were liable for a deficiency in the transferor's…
2Cases cited9 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Scar v. CommissionerUnited States Tax Court · 1983
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Hannan v. CommissionerUnited States Tax Court · 1969
- Roat v. CommissionerCourt of Appeals for the Ninth Circuit · 1988
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