Munro v. Commissioner
United States Tax Court
R issued a notice of final partnership administrative adjustment for one of several partnerships in which Ps were partners for their 1983 taxable year. R is examining the others. R also issued a statutory notice of deficiency to Ps for 1983 in respect of adjustments to nonpartnership items. R calculated the deficiency for 1983 by assuming the correctness of his proposed adjustments to partnership items.
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R issued a notice of final partnership administrative adjustment for one of several partnerships in which Ps were partners for their 1983 taxable year. R is examining the others. R also issued a statutory notice of deficiency to Ps for 1983 in respect of adjustments to nonpartnership items. R calculated the deficiency for 1983 by assuming the correctness of his proposed adjustments to partnership items. Ps move to dismiss for lack of jurisdiction claiming that no deficiency can exist for 1983 until R's proposed adjustments to partnership items are finally determined. Held: Partnership items…
1Opinion of the Court
OPINION
Williams, Judge:
This case is before us on petitioners’ motion to dismiss for lack of jurisdiction. The issue we must decide is whether respondent determined a deficiency in petitioners’ 1983 Federal income tax.
The facts have been fully stipulated and are so found. Petitioners were husband and wife during the year in issue and resided in Montecito, California, at the time the petition was filed in this case.
On their 1983 Federal income tax return, petitioners reported the following income and losses derived from partnerships:
Uversa Thoroughbreds 1981 Ltd. ($33,218)
Uversa Thoroughbreds…
2Cases cited4 opinions
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- N.C.F. Energy Partners v. CommissionerUnited States Tax Court · 1987
- Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
3Cited by19 opinions
- Chai v. CommissionerCourt of Appeals for the Second Circuit · 2017
- Harris v. CommissionerUnited States Tax Court · 1992
- Trost v. CommissionerUnited States Tax Court · 1990
- Woody v. CommissionerUnited States Tax Court · 1990
- 885 Inv. Co. v. CommissionerUnited States Tax Court · 1990
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