- 68 -
From the Negligence Penalty and the Penalty Rate of Interest and
To File Supporting Memorandum of Law under Rule 50. Petitioners
also lodged with the Court motions for decision ordering relief
from the additions to tax for negligence and from the increased
rate of interest, with attachments and memoranda in support of
the motions. Respondent filed objections, with attachments and
memoranda in support thereof and petitioners thereafter filed
reply memoranda. Petitioners argue that they should be afforded
the same settlement that was reached between other taxpayers and
the IRS in docket Nos. 10382-86 and 10383-86, each of which was
styled Miller v. Commissioner. See Farrell v. Commissioner, T.C.
Memo. 1996-295 (denying a motion similar to petitioners'
motions); see also Sann v. Commissioner, T.C. Memo. 1997-259;
Friedman v. Commissioner, T.C. Memo. 1996-558; Jaroff v.
Commissioner, T.C. Memo. 1996-527; Gollin v. Commissioner, T.C.
Memo. 1996-454; Grelsamer v. Commissioner, T.C. Memo. 1996-399;
Zenkel v. Commissioner, T.C. Memo. 1996-398.
Counsel for petitioners seek to raise a new issue long after
the trials in these cases. Resolution of such issue might well
require new trials. Such further trials "would be contrary to
the established policy of this Court to try all issues raised in
a case in one proceeding and to avoid piecemeal and protracted
litigation." Markwardt v. Commissioner, 64 T.C. 989, 998 (1975);
see also Haft Trust v. Commissioner, 62 T.C. 145, 147 (1974).
Page: Previous 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 NextLast modified: May 25, 2011