Versteeg v. Commissioner
United States Tax Court
Counsel for Ps (C) executed and filed a petition on behalf of Ps. Attached to the petition was a final notice of intention to levy for Ps' 1978 taxable year. No notice of deficiency was issued to Ps for 1978 since the tax assessed was reflected on Ps' 1978 return and not paid. R moved to dismiss for lack of jurisdiction.
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Counsel for Ps (C) executed and filed a petition on behalf of Ps. Attached to the petition was a final notice of intention to levy for Ps' 1978 taxable year. No notice of deficiency was issued to Ps for 1978 since the tax assessed was reflected on Ps' 1978 return and not paid. R moved to dismiss for lack of jurisdiction. R further moved for an award of counsel fees under Rule 33(b), Tax Court Rules of Practice and Procedure, alleging that in the filing of the petition and subsequent documents C unnecessarily delayed this proceeding. Held: R's motion to dismiss for lack of jurisdiction is…
1Opinion of the Court
OPINION
GERBER, Judge:
This case was heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A of the Code.1 The Court agrees with and adopts the Special Trial Judge’s opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Special Trial Judge:
This matter came before the Court on respondent’s motion to dismiss for lack of jurisdiction and counsel for petitioners’ motion to withdraw. An additional issue raised at the hearing on the aforementioned motions is whether sanctions should be imposed on petitioners’ counsel under Rule 33(b).
Responden…
2Cases cited12 opinions
- Eastway Construction Corp. v. City of New YorkCourt of Appeals for the Second Circuit · 1985
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Pyo v. CommissionerUnited States Tax Court · 1984
- Kluger v. CommissionerUnited States Tax Court · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Powers v. CommissionerUnited States Tax Court · 1993
- Gustafson v. CommissionerUnited States Tax Court · 1991
- Ragan v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
- Bolton v. CommissionerUnited States Tax Court · 1989
- Hillig v. CommissionerUnited States Tax Court · 1991
13 more not listed; retrieve them via the Exa API.