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We have considered all the other arguments made by the
parties and, to the extent not discussed above, find them to be
irrelevant or without merit.10
To reflect the foregoing,
An appropriate order will be
issued denying the motion to
dismiss for lack of jurisdiction
as to JoAnn Scarfia, and granting
the motion to dismiss for lack of
jurisdiction as to Michael J.
Scarfia.
10
Also without merit is Mrs. Scarfia's argument that a
failure to allocate 100 percent of the partnership interest to
Mr. Scarfia could potentially result in double taxation.
Respondent is entitled to have any tax liability arising from Mr.
Scarfia's investment in the partnership satisfied only once. See
Dolan v. Commissioner, 44 T.C. 420, 430 (1965). Full payment of
a joint and several obligation by one obligor extinguishes the
liability of all obligors. Kroh v. Commissioner, 98 T.C. 383,
397 (1992); Dolan v. Commissioner, supra at 430.
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