Estate of James T. Callaway, Deceased, Elizabeth N. Callaway, Executrix, and Elizabeth N. Callaway - Page 7

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          authority under section 6213(a) to restrain the assessment or               
          collection of the underlying deficiencies.  See Powell v.                   
          Commissioner, 96 T.C. 707 (1991).                                           
               Petitioners subsequently filed a motion for summary judgment           
          asserting that the notices of deficiency for affected items were            
          issued beyond the period of limitations.  Specifically, relying             
          on respondent's concession that decedent's partnership items                
          converted to nonpartnership items on December 23, 1991,                     
          petitioners maintain that Mrs. Callaway's partnership items                 
          likewise converted to nonpartnership items at the same time on              
          the ground that she is treated as a Mountain View partner only              
          due to her election to file joint returns with decedent for the             
          years in issue.                                                             
               Following a preliminary review of petitioners' motion, and             
          considering respondent's concessions, the Court issued an order             
          in which the Court sua sponte raised issues respecting the                  
          validity of the notices of deficiency for affected items and the            
          Court's jurisdiction in this case.  As directed by the Court, the           
          parties subsequently filed status reports, and respondent filed a           
          response in opposition to petitioners' motion.                              
               The notices of deficiency at issue in this case, so-called             
          affected items notices of deficiency, were issued to petitioners            
          pursuant to the unified audit and litigation procedures set forth           

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