Hemmings v. Commissioner
United States Tax Court
Ps filed a refund suit in District Court for an overpayment of their 1984 tax, asserting that they were entitled to deductions which had not been claimed on their original income tax return and which related to commodity trading performed through C, a brokerage firm. The court entered summary judgment against Ps.
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Ps filed a refund suit in District Court for an overpayment of their 1984 tax, asserting that they were entitled to deductions which had not been claimed on their original income tax return and which related to commodity trading performed through C, a brokerage firm. The court entered summary judgment against Ps. R subsequently issued a notice of deficiency for the taxable years 1983 and 1984, determining that Ps were not entitled to deductions which had been claimed on their original income tax returns relating to trading activity with C. Ps moved for partial summary judgment, contending…
1Opinion of the Court
Dawson, Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Powell, Special Trial Judge:
This case is before the Court on petitioners’ motion2 for partial summary judgment on the ground that respondent is barred by res judicata from determining a deficiency for the taxable year 1984 because a final judgment has been entered in the District Court on a refund suit for the same taxable…
2Cases cited44 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Migra v. Warren City School District Board of EducationSupreme Court of the United States · 1984
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
39 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Frank Sawyer Trust of May 1992 v. Comm'rUnited States Tax Court · 2009
- Freytag v. CommissionerUnited States Tax Court · 1998
- Freije v. Comm'rUnited States Tax Court · 2008
- Deihl v. CommissionerUnited States Tax Court · 2010
- Golden v. Comm'rUnited States Tax Court · 2005
27 more not listed; retrieve them via the Exa API.