- 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 other
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011