Roger Muldavin, et al. - Page 7

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          taxes paid by Shell which need to be established in order to                
          determine the correct amounts attributable to petitioners.  To              
          the extent that petitioners may be questioning only the amounts             
          allowed by respondent for such taxes in the years before us,                
          separately from the depletion allowance, we note that no                    
          reference to this point was made in the submission of this case             
          fully stipulated.  Such submission precludes the use of further             
          evidence by a party absent the consent of the other party and/or            
          an appropriate order of the Court.  Rule 143(b).  The fact that             
          the case was submitted fully stipulated does not relieve                    
          petitioners of their burden of proof as to facts necessary to               
          sustain their position.  See Meunier v. Commissioner, T.C. Memo.            
          1991-446.  While the full impact of petitioners' assertions is              
          not easily determined, we are satisfied that there are no                   
          extraordinary circumstances which would justify our reopening               
          this fully stipulated case and ordering a trial.                            
               To the extent that the facts and arguments which petitioners           
          set forth are directed toward obtaining a decision from us that             
          Shell withheld too large a portion of windfall profit taxes in              
          respect of their share of the oil production, we simply have no             
          jurisdiction to resolve this apparent dispute with Shell.                   
               (7)  They seek damages for alleged errors by respondent in             
          the handling of their tax matters.  The simple answer to this               

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