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2. Case Law Upon Which Petitioner Relies
Petitioner contends that the facts here are similar to those
in Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987), revg. 81
T.C. 855 (1983). We disagree. In Scar, the Commissioner
disallowed a deduction from a partnership with which the
taxpayers had no connection. Statements attached to the notice
of deficiency showed that the Commissioner had issued it without
reviewing the tax return that the taxpayers had filed. Id. at
1365. The U.S. Court of Appeals for the Ninth Circuit held that
the notice of deficiency was invalid under section 6212(a)
because the Commissioner had not reviewed the taxpayers' return
or otherwise actually determined the taxpayers' liability for a
particular taxable year. Id. at 1370. The notice of deficiency
in the instant case shows that respondent examined petitioner's
tax return for 1987 and adjusted items on that return. There is
no statement in the notice of deficiency which suggests that
respondent did not actually determine a deficiency in
petitioner's income tax for 1987.
Petitioner contends that, as in Portillo v. Commissioner,
932 F.2d 1128 (5th Cir. 1991), affg. in part and revg. in part
and remanding T.C. Memo. 1990-68, respondent incorrectly
determined that petitioner received unreported income. In
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