Hang v. Commissioner
United States Tax Court
Respondent issued notices of Final S Corporation Administrative Adjustment (FSAA) for 1984 and 1985 in which he reallocated income of an S corporation from the shareholders of record to H, who is not a shareholder of record.
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Respondent issued notices of Final S Corporation Administrative Adjustment (FSAA) for 1984 and 1985 in which he reallocated income of an S corporation from the shareholders of record to H, who is not a shareholder of record. Petitioners moved to dismiss and/or for partial judgment on the pleadings with respect to the reallocations for 1984 and 1985. Held, the reallocation of a subchapter S item from shareholders of record to a taxpayer who is not a shareholder of record is not within the scope of judicial review in an S corporation proceeding.
1Opinion of the Court
OPINION
HAMBLEN, Judge:
This case is before us on petitioners’ motion to dismiss and/or for partial judgment on the pleadings. Respondent issued notices of Final S Corporation Administrative Adjustment (FSAA) for the S corporation returns of Davidan Orthodontic Lab, Inc. (Davidan), for the taxable years 1984 and 1985. Respondent made no adjustment to ordinary income for Davidan for either 1984 or 1985. However, respondent determined that for Federal tax purposes, the beneficial owner of Davidan for 1984 and 1985 was William M. Hang. Respondent allocated income in the FSAA’s as follows:
1984 Per…
2Cases cited10 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Albert Schoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Hook v. CommissionerUnited States Tax Court · 1972
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1947
- Snyder v. CommissionerUnited States Tax Court · 1976
5 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Blonien v. Comm'rUnited States Tax Court · 2002
- Monahan v. CommissionerUnited States Tax Court · 1997
- University Heights at Hamilton Corp. v. CommissionerUnited States Tax Court · 1991
- Alpha I, L.P. ex rel. Sands v. United StatesUnited States Court of Federal Claims · 2009
- Alpha I, L.P. Ex Rel. Sands v. United StatesCourt of Appeals for the Federal Circuit · 2012
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