Estate of James T. Campion, Deceased, Leona Campion, Executrix, et al. - Page 10

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          that respondent was not precluded from making different                     
          adjustments for 1981, a year not covered by the prior settlement            
          for the later TEFRA years and not covered by the TEFRA settlement           
          procedures.  See also Gridley v. Commissioner, T.C. Memo. 1997-             
          210, in which we noted that the TEFRA settlement procedures did             
          not apply to pre-TEFRA years.                                               
               In Fisher v. Commissioner, T.C. Memo. 1994-434, a duty on              
          respondent to extend similar settlements was found to exist as to           
          all taxpayers, but such duty was based not on any statutory                 
          requirements of TEFRA but on express contractual agreements that            
          had been entered into by the taxpayers to be bound by results of            
          subsequent test cases, and we concluded that a corresponding duty           
          of disclosure was imposed on respondent to inform all taxpayers             
          as to the outcome of the test cases.  In Fisher, when some of the           
          test cases were settled, other taxpayers in the group of related            
          cases had a contractual right to be informed of the settlement              
          and to settle their cases on the same basis.  Fisher is                     
          distinguishable from the facts of the instant cases.                        
               Absent proof that a taxpayer has been singled out for                  
          disparate treatment based on impermissible considerations such as           
          race or religion, and absent contractual agreements to the                  
          contrary, respondent is not required to offer the same settlement           
          terms to similarly situated taxpayers.  Norfolk S. Corp. v.                 







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