- 2 - Michael I. Sanders, Craig A. Etter, and Timothy J. Jessell, for petitioners. Kathleen E. Whatley, for respondent. MEMORANDUM OPINION CHABOT, Judge: This matter is before the Court on respondent’s motions for partial summary judgment1 under Rule 121.2 The instant cases have been consolidated for opinion. Respondent asks the Court to determine that, on the date the notices of deficiency were issued, the statute of limitations for assessment of Federal income tax had closed petitioners’ 1985 year and that year had not been reopened by the mitigation provisions of sections 1311-13143. We decide these motions on the basis of the parties’ pleadings and written submissions, and 1 If respondent’s motions are granted, then there will not be any issue remaining to be decided, and decisions will be entered. Accordingly, respondent’s motions are treated as motions for summary judgment. 2 Unless indicated otherwise, all Rule references are to the Tax Court Rules of Practice and Procedure. 3 References to secs. 1311-1314 are to sections of the Internal Revenue Code of 1986 as in effect for determinations (as defined in sec. 1313(a)) made in or after 1992; references to sec. 83(b) are to that provision of the Internal Revenue Code of 1954 as in effect for 1983; unless indicated otherwise, all other section references are to sections of the Internal Revenue Code of 1954 as in effect for 1985.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011