Curtis v. Commissioner
United States Tax Court
Petitioner, a California resident, held a 9.5-percent interest in a Florida limited partnership. In 1978, respondent inspected petitioner's 1976 return, and subsequently inspected the books of account of the limited partnership without notifying petitioner. Held, inspection of the books of account of the limited partnership does not constitute a second inspection of petitioner's books of account, and thus does not violate sec. 7605(b), I.R.C. 1954.
1Opinion of the Court
Wilbur, Judge:
Respondent determined deficiencies of $5,296 in the petitioners’ Federal income taxes for 1976, and of $13,627 for 1977. After concessions, the issues for decision are (1) whether respondent made a second inspection of the petitioners’ books of account in violation of section 7605(b),1 and, if so, (2) whether the appropriate remedy for such violation is to invalidate the deficiency notice issued by respondent.2
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts and attached exhibits are incorporated herein by this reference.
Petitioner…
2Cases cited18 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Bellis v. United StatesSupreme Court of the United States · 1974
- United States v. BasyeSupreme Court of the United States · 1973
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- Benjamin v. CommissionerUnited States Tax Court · 1976
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- John W. Hough and Louise C. Hough v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
- Digby v. CommissionerUnited States Tax Court · 1994
- Lyszkowski v. CommissionerUnited States Tax Court · 1995
- Curtis v. CommissionerUnited States Tax Court · 1985
- Digby v. CommissionerUnited States Tax Court · 1994
5 more not listed; retrieve them via the Exa API.