T.C. Memo. 1997-140
UNITED STATES TAX COURT
ESTATE OF JAMES A. BEATON, DECEASED,
SHIRLEY BEATON, EXECUTRIX, AND SHIRLEY BEATON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ALAN B. STEINER AND BARBARA W. STEINER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 28181-92, 28182-92. Filed March 18, 1997.
R issued notices of deficiency dated Sept. 28, 1992,
for Ps’ 1985 year. Ps filed timely petitions asserting the
period of limitations had expired. R filed answers
asserting the application of the mitigation provisions.
Secs. 1311-1314, I.R.C. 1986. Decisions as to 1984, entered
pursuant to our opinion in Steiner v. Commissioner, T.C.
Memo. 1995-122, which respondent contends are the relevant
determinations, became final in late 1996.
Held: The mitigation provisions do not permit an
adjustment to Ps’ 1985 year, because on the date the notices
of deficiency for 1985 were issued a relevant determination
had not occurred within the 1-year period ending on that
date.
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