Estate of James A. Beaton, Deceased, Shirley Beaton, Executrix, and Shirley Beaton - Page 12

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               Because the period of limitations for 1985 under section               
          6501 expired before the notices of deficiency were issued in the            
          instant cases, assessment in each of the instant cases is barred            
          by the statute of limitations.                                              
                                                                                     
               Petitioners ask us to also decide the following:                       
               (1) Each of the final decisions entered pursuant to our                
          opinion in Steiner v. Commissioner, T.C. Memo. 1995-122, “Does              
          Not Represent a Determination described in Code section                     
          1312(3)(B) for Purposes of the Mitigation Provisions.”                      
               (2) “The Statute of Limitations for 1985 Expired [sic] on              
          April 15, 1989 [sic] prior to the issuance of the Notice of                 
          Deficiency for 1984.”                                                       
               Our conclusions in the instant cases, and the decisions                
          entered herein, would not be affected by any conclusion we might            
          state as to either of these issues.  Accordingly, we decline to             
          analyze either of these issues.  Chevron Corp. v. Commissioner,             
          98 T.C. 590 (1992); LTV Corp. v. Commissioner, 64 T.C. 589                  
          (1975).                                                                     
               In light of the foregoing.                                             
                                             Respondent’s motions will be             
                                        granted, and decisions will be                
                                        entered that there are no                     
                                        deficiencies and no additions                 
                                        to tax.                                       




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