- 2 - Steven S. Brown and Robert M. Levin, for petitioner. Gary D. Kallevang, for respondent. MEMORANDUM OPINION HALPERN, Judge: This matter is before the Court on two opposing motions for summary judgment, petitioner’s motion for summary judgment (petitioner’s motion) and respondent’s motion for partial summary judgment (respondent’s motion). The motions are in opposition on the question of whether the period of limitations on assessment and collection has run. Petitioner asks that we summarily decide that the assessment or collection of any tax for the years in issue is barred by the statute of limitations and that we enter a decision that there is no deficiency in respect of any such tax. Respondent opposes that request and asks that we summarily decide that petitioner’s affirmative defense of the statute of limitations has no merit. Petitioner opposes respondent’s motion. Unless otherwise noted, all section references are to the Internal Revenue Code of 1986, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. Introduction Motion For Summary Judgment A summary judgment is appropriate "if the pleadings, answers to interrogatories, depositions, admissions, and any otherPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011