Stamos v. Commissioner
United States Tax Court
Before trial Ps moved to dismiss on the ground that the statutory notices of deficiency sent to them were invalid, because neither respondent nor the District Director had authority to issue them under Treasury Department order 150-10, secs. 301.7805-1, 301.7701-9, and 301.6212-1, Proced. & Admin. Regs. Held, Treasury Department orders need not be published in accordance with the Federal Register Act or the Administrative Procedure Act to be effective.
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Before trial Ps moved to dismiss on the ground that the statutory notices of deficiency sent to them were invalid, because neither respondent nor the District Director had authority to issue them under Treasury Department order 150-10, secs. 301.7805-1, 301.7701-9, and 301.6212-1, Proced. & Admin. Regs. Held, Treasury Department orders need not be published in accordance with the Federal Register Act or the Administrative Procedure Act to be effective. Held, further, sec. 301.7805-1, Proced. & Admin. Regs., is excepted out of the requirements of the Administrative Procedure Act. Held,…
1Opinion of the Court
OPINION
PARR, Judge:
Respondent determined deficiencies in and additions to petitioners’ Federal income tax as follows:
Frank W. Stamos
docket No. 5621-89
Additions to tax
Sec. Sec. Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)(1) 6653(a)(2) 6654 6661
1981 $27,259 $6,815 $1,363 1 $2,088
1982 15,471 3,868 774 1,506 $3,868
1983 8,496 2,124 425 520 2,124
1984 8,324 2,081 416 523 2,081
LomaD. Stamos
docket No. 5622-89
Additions to tax
Sec. Sec. Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)(1) 6653(a)(2) 6654 6661
1981 $24,497 $6,124 $1,225 1 $1,877
1982 12,442 3,111 622 1,211 $3,110
1983 5,158 1,290 258 315…
2Cases cited26 opinions
- Chrysler Corp. v. BrownSupreme Court of the United States · 1979
- Richard A. Batterton, Secretary of Employment & Social Services of the State of Maryland v. F. Ray Marshall, Secretary of LaborCourt of Appeals for the D.C. Circuit · 1980
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Emma Powderly v. Richard S. Schweiker, Secretary of the Department of Health and Human Services, and Donald T. Regan, Secretary of the TreasuryCourt of Appeals for the Ninth Circuit · 1983
21 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Nestor v. Comm'rUnited States Tax Court · 2002
- Mecom v. CommissionerUnited States Tax Court · 1993
- Bagby v. CommissionerUnited States Tax Court · 1994
- Fuller v. United States (In Re Fuller)United States Bankruptcy Court, W.D. Pennsylvania · 1997
- Williams v. Comm'rUnited States Tax Court · 2002
34 more not listed; retrieve them via the Exa API.