Vallone v. Commissioner
United States Tax Court
Ps filed a motion for summary judgment on the ground that the doctrines of res judicata and collateral estoppel bar R from using certain checks in this proceeding based on a District Court determination that R had violated provisions of the Internal Revenue Manual in securing Ps' consent in extending the statute of limitations prior to obtaining such checks and alternatively that the checks should be suppressed on constitutional grounds.
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Ps filed a motion for summary judgment on the ground that the doctrines of res judicata and collateral estoppel bar R from using certain checks in this proceeding based on a District Court determination that R had violated provisions of the Internal Revenue Manual in securing Ps' consent in extending the statute of limitations prior to obtaining such checks and alternatively that the checks should be suppressed on constitutional grounds. R filed a cross-motion for partial summary judgment alleging that the checks are admissible and that those checks establish that Ps underpaid their taxes and…
1Opinion of the Court
OPINION
WRIGHT, Judge:
This matter is before the Court on petitioners’ motion for summary judgment, or alternatively, for an order suppressing evidence, and respondent’s cross-motion for partial summary judgment, each filed pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1
By notice of deficiency dated April 9, 1984, respondent determined the following deficiencies and additions to tax in petitioners’ Federal income taxes:
Additions to tax
sec. 6653(b)2 Deficiency Year
$91,517 $181,880 1976
152,177 304,353 1977
86,116 172,231 1978
The issues for our consideration are (1) whether…
2Cases cited83 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Wong Sun v. United StatesSupreme Court of the United States · 1963
- Schneckloth v. BustamonteSupreme Court of the United States · 1973
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
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3Cited by66 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Elec. Arts, Inc. v. Comm'rUnited States Tax Court · 2002
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Jones v. CommissionerUnited States Tax Court · 1991
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