James E. Brown - Page 4

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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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