- 3 -
All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
The parties have settled some issues, and respondent has
conceded the section 6653(a)(1) addition against Howard and Alice
Berger for 1988 and the section 6651(a)(1) addition against
Howard and Susan Berger for 1989. The following issues remain to
be decided: (1) Evidentiary objections to certain exhibits and
testimony; (2) whether Alice Berger signed the 1988 Form 1040
under duress so as to invalidate it as a joint return; (3) Howard
Berger's and Alice Berger's respective ownership interests in the
assets and business of Woodbine Cemetery (Woodbine) during 1988
and 1989 for purposes of determining their rights to income
therefrom; (4)(a) whether petitioners' method of accounting for
mausoleum crypt sales and costs should be upheld generally and
(b) whether Howard Berger must accrue income or recognize gain on
the transfer of his interest in Woodbine to Alice Berger pursuant
to their divorce settlement agreement; (5)(a) whether Howard
Berger or Alice Berger or both of them are required to recognize
gain in 1989 from the sale of Woodbine to their daughter and son-
in-law, (b) the adjusted basis of Woodbine at the time of sale,
(c) whether a portion of the sale constituted a dealer
disposition under section 453(b), which would prohibit use of the
installment method for dealer assets, and (d) if so, whether and
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011