Cloes v. Commissioner
United States Tax Court
Petitioners submitted a Rule 155 computation which sought to raise issues covered neither in the pleadings nor at the trial, most significantly the right to income average. In connection therewith, petitioners filed an application for Rule 155 hearing, a "Supplemental Statement in Support of Previously Submitted Rule 155 Computation," and a "Motion for Leave to Amend Petition." Held: Petitioners' motions for a Rule 155 hearing and to amend their petition will be denied.
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Petitioners submitted a Rule 155 computation which sought to raise issues covered neither in the pleadings nor at the trial, most significantly the right to income average. In connection therewith, petitioners filed an application for Rule 155 hearing, a "Supplemental Statement in Support of Previously Submitted Rule 155 Computation," and a "Motion for Leave to Amend Petition." Held: Petitioners' motions for a Rule 155 hearing and to amend their petition will be denied. The issues raised by petitioners, particularly the claim in respect of income averaging, constitute new issues which may not…
1Opinion of the Court
OPINION
Tannenwald, Chief Judge'.
The trial of this case took place on March 2, 1981. Petitioners appeared pro se. The taxable years involved are 1976,1977, and 1978. The only items which were placed in dispute by the pleadings, and which were the subject matter of the trial involved, were whether: (1) Certain income was taxable to petitioners or a trust (the principal issue); (2) the trust or petitioners were entitled to depreciation and an investment credit for certain property leased by petitioners to the trust; (3) petitioners had substantiated certain itemized deductions; (4) petitioners…
2Cases cited10 opinions
- Hosking v. CommissionerUnited States Tax Court · 1974
- Baruch v. CommissionerUnited States Tax Court · 1948
- Commissioner of Internal Revenue v. WellsCourt of Appeals for the Sixth Circuit · 1942
- Mannette v. CommissionerUnited States Tax Court · 1978
- Commissioner of Internal Revenue v. Meldrum & Fewsmith, Inc.Court of Appeals for the Sixth Circuit · 1956
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3Cited by55 opinions
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- Bankamerica Corp. v. CommissionerUnited States Tax Court · 1997
- Molasky v. CommissionerUnited States Tax Court · 1988
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