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cases herein, raised issues regarding additions to tax for
negligence and valuation overstatement. We have found the
taxpayers liable for such additions to tax in all but one of the
opinions to date on these issues, although procedural rulings
have involved many more favorable results for taxpayers.3
2(...continued)
Commissioner, T.C. Memo. 1996-84; Bennett v. Commissioner, T.C.
Memo. 1996-14; Atkind v. Commissioner, T.C. Memo. 1995-582;
Triemstra v. Commissioner, T.C. Memo. 1995-581; Pace v.
Commissioner, T.C. Memo. 1995-580; Dworkin v. Commissioner, T.C.
Memo. 1995-533; Wilson v Commissioner, T.C. Memo. 1995-525;
Avellini v. Commissioner, T.C. Memo. 1995-489; Paulson v.
Commissioner, T.C. Memo. 1995-387; Zidanich v. Commissioner, T.C.
Memo. 1995-382; Ramesh v. Commissioner, T.C. Memo. 1995-346;
Reister v. Commissioner, T.C. Memo. 1995-305; Fralich v.
Commissioner, T.C. Memo. 1995-257; Shapiro v. Commissioner, T.C.
Memo. 1995-224; Pierce v. Commissioner, T.C. Memo. 1995-223; Fine
v. Commissioner, T.C. Memo. 1995-222; Pearlman v. Commissioner,
T.C. Memo. 1995-182; Kott v. Commissioner, T.C. Memo. 1995-181;
Eisenberg v. Commissioner, T.C. Memo. 1995-180.
Greene v. Commissioner, 88 T.C. 376 (1987), concerned the
applicability of the safe-harbor leasing provisions of sec.
168(f)(8). Trost v. Commissioner, 95 T.C. 560 (1990), concerned
a jurisdictional issue.
Farrell v. Commissioner, T.C. Memo. 1996-295; Baratelli v.
Commissioner, T.C. Memo. 1994-484; Estate of Satin v.
Commissioner, T.C. Memo. 1994-435; Fisher v. Commissioner, T.C.
Memo. 1994-434; Foam Recycling Associates v. Commissioner, T.C.
Memo. 1992-645; Madison Recycling Associates v. Commissioner,
T.C. Memo. 1992-605, concerned other issues.
3 In Zidanich v. Commissioner, T.C. Memo. 1995-382, we
held the taxpayers liable for the sec. 6659 addition to tax, but
not liable for the negligence additions to tax under sec.
6653(a). As indicated in our opinion, the Zidanich case, and the
Steinberg case consolidated with it for opinion, involved
exceptional circumstances.
In Estate of Satin v. Commissioner, supra, and Fisher v.
Commissioner, supra, after the decision in Provizer v.
Commissioner, supra, the taxpayers were allowed to elect to
accept a beneficial settlement because of exceptional
(continued...)
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