- 7 - December 31, 1984, would be calculated at 120 percent of the statutory rate under section 6621(c). In a second notice of deficiency issued that same date, respondent determined a deficiency in petitioners' 1978 Federal income tax due solely to the disallowance of a credit carryback that arose in 1981. A timely petition to this Court was filed by petitioners on January 19, 1988 (docket No. 1173-88).5 Petitioners' counsel at the time was Jerome R. Rosenberg (Rosenberg). Several months earlier, on June 12, 1987, this Court had ordered that respondent and the lead counsel for the taxpayers in Plastics Recycling cases designate lead cases that would present all issues involved in the Plastics Recycling cases. The following cases were selected: (1) Fine v. Commissioner, docket No. 35437-85; (2) Miller v. Commissioner, docket No. 10382-86 (concerning taxable years 1982 and 1983); and (3) Miller v. Commissioner, docket No. 10383-86 (concerning taxable years 1979 and 1980). In early 1988, the Fine case was concluded without trial. In place of the Fine case, the parties thereafter selected, and the Court designated, the case of Provizer v. Commissioner, docket No. 27141-86, as a lead case along with the 5 Certain background facts and circumstances relating to docket No. 1173-88 apparently are not disputed by the parties, and we have discussed these matters for the sake of completeness. As we have noted, granting petitioners' motion for leave would require further proceedings.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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