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$29,612.13. On September 28, 1992, respondent refunded to
petitioner the requested amount plus $433.43 in interest.
Petitioner claims that he filed his 1990 tax return on June
6, 1991. However, respondent's records indicated that the return
was received by her on July 1, 1992. On December 14, 1993,
respondent informed petitioner that she was examining his 1990
and 1991 Federal income tax returns. On or about April 7, 1994,
petitioner had filed a complaint in the U.S. Court of Federal
Claims concerning his tax liabilities for the tax years 1990 and
1991. The United States filed a motion to dismiss petitioner's
case in the Court of Federal Claims, and, as of December 6, 1995,
there had been no hearing in the case.
On May 12, 1995, respondent issued a notice of deficiency to
petitioner, asserting, inter alia, that the payments petitioner
received from his civil action were to be treated as backpay and
should have been included in income for tax years 1990 and 1991.
On June 20, 1995, petitioner filed a petition with this Court
contesting the determinations made by respondent in her notice of
deficiency.
Discussion
Summary judgment is appropriate "if the pleadings, answers
to interrogatories, depositions, admissions, and any other
acceptable materials, together with the affidavits, if any, show
that there is no genuine issue as to any material fact and that a
decision may be rendered as a matter of law". Rule 121(b);
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