Bruno v. Commissioner
United States Tax Court
When this case was commenced, Ps elected to have it heard as a small tax case under sec. 7463, I.R.C. 1954. Subsequently, the Commissioner moved to have the case removed from such classification and to claim an increased deficiency. His motions were granted without objection.
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When this case was commenced, Ps elected to have it heard as a small tax case under sec. 7463, I.R.C. 1954. Subsequently, the Commissioner moved to have the case removed from such classification and to claim an increased deficiency. His motions were granted without objection. Later, Ps moved to strike the amendment to answer on the grounds that the additional deficiency was not claimed within the period of limitations and that the deficiency exceeded the limit applicable in small tax cases. Held, since the case is no longer subject to sec. 7463, the Commissioner is not barred from raising a…
1Opinion of the Court
OPINION
Simpson, Judge:
In this proceeding, we must rule on petitioners’ motion pursuant to Rule 52, Tax Court Rules of Practice and Procedure,1 to strike the Commissioner’s amendment to his answer. The parties have presented both written and oral arguments on the motion.
On March 1,1976, the Commissioner timely issued a statutory notice asserting a deficiency of $779.20 in the petitioners’ Federal income tax for 1974 arising from the disallowance of an interest deduction and the partial disallowance of a deduction for charitable contributions. The petitioners filed their petition with this…
2Cases cited7 opinions
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Miami Valley Coated Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Citizens Mut. Inv. Asso. v. CommissionerUnited States Board of Tax Appeals · 1942
- Ticker Publishing Co. v. CommissionerUnited States Board of Tax Appeals · 1942
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3Cited by5 opinions
- Evans Publ'g, Inc. v. Comm'rUnited States Tax Court · 2002
- Bruno v. CommissionerUnited States Tax Court · 1979
- Evans Publ'g, Inc. v. Comm'rUnited States Tax Court · 2002
- Evans Publishing, Inc. v. CommissionerUnited States Tax Court · 2002
- Smith v. CommissionerUnited States Tax Court · 1989