Leonard A. Gross - Page 2

                                        - 2 -                                         
          determined section 49751 excise tax deficiencies and section 6651           
          additions to tax for failure to file excise tax returns for the             
          taxable years 1991, 1992, 1993, and 1994.  About 6 months prior             
          to mailing the August notice, respondent issued a notice of                 
          deficiency for petitioner's 1991 taxable year.  The prior notice,           
          mailed on February 6, 1995 (February notice), contained a                   
          determination of an income tax deficiency and accuracy-related              
          penalty under section 6662 for petitioner's 1991 tax year.                  
          Petitioner questioned the validity of the August notice in his              
          petition filed in this case.  The excise tax and income tax                 
          deficiencies both arise from certain transactions involving                 
          petitioner's pension plan; i.e., transfers deemed by respondent             
          to be taxable distributions of income to petitioner and to be               
          prohibited transactions to which an excise tax is applicable.2              
               Rule 121(b) provides that a motion for summary judgment                
          shall be granted if the pleadings show that there is no genuine             
          issue as to any material fact and that a decision may be rendered           
          as a matter of law.3  Naftel v. Commissioner, 85 T.C. 527, 529              
          (1985).  The moving party bears the burden of proving that there            

               1 Section references are to the Internal Revenue Code as               
          amended and in effect for the period under consideration.  Rule             
          references are to this Court's Rules of Practice and Procedure.             
               2 This case and the case petitioned from the February notice           
          have been consolidated for purposes of trial, briefing, and                 
          opinion.                                                                    
               3 Petitioner, although given time to respond to respondent's           
          partial summary judgment motion, failed to do so.                           




Page:  Previous  1  2  3  4  5  6  Next

Last modified: May 25, 2011