Scar v. Commissioner
United States Tax Court
Respondent issued to petitioners a purported deficiency notice for the taxable year 1978. Although the first page, on a standard form, contained the statement that respondent had determined a deficiency of $ 96,600, in fact, the amount of the purported deficiency was arrived at by applying the maximum tax rate in effect for 1978 -- 70 percent -- to an adjustment in the amount of $ 138,000, indicated as being related to petitioners' partnership interest in a "Nevada Mining…
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Respondent issued to petitioners a purported deficiency notice for the taxable year 1978. Although the first page, on a standard form, contained the statement that respondent had determined a deficiency of $ 96,600, in fact, the amount of the purported deficiency was arrived at by applying the maximum tax rate in effect for 1978 -- 70 percent -- to an adjustment in the amount of $ 138,000, indicated as being related to petitioners' partnership interest in a "Nevada Mining Project." Petitioners had previously filed a 1978 return showing a tax liability of $ 3,269, but respondent did not, in…
1Opinion of the Court
Howard S. Scar and Ethel M. Scar, Petitioners v. Commissioner of Internal Revenue, Respondent
Scar v. Commissioner
Docket No. 16586-82
United States Tax Court
81 T.C. 855; 1983 U.S. Tax Ct. LEXIS 11; 81 T.C. No. 53;
November 17, 1983, Filed
Petitioners' motion to dismiss for lack of jurisdiction will be denied.
Respondent's motion for leave to file amendment to answer will be granted.
Petitioners' motion for summary judgment will be denied.
Respondent issued to petitioners a purported deficiency notice for the taxable year 1978. Although the first page, on a standard form, contained the statement that…
Also in this document: Concurrence · Chabot; Concurrence · Swift; Concurring in part, dissenting in part; Dissent · Fay; Dissent · Sterrett; Dissent · Goffe.
2Cases cited57 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Linkletter v. WalkerSupreme Court of the United States · 1965
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Caminetti v. United StatesSupreme Court of the United States · 1917
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
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