- 5 - jurisdiction, and set the case for trial at the Court's March 16, 1998, Portland, Oregon, trial session. On March 2, 1998, respondent's and petitioners' trial memoranda were received by the Court. In due course, they were filed as part of the record in this case. Petitioners' trial memorandum contains an index of citations of more than 60 authorities that includes, in addition to the Internal Revenue Code, IRS Publication 17, the 1992 instructions for Form 1040, Bouvier's Law Dictionary, 48 American Jurisprudence, 5 State court opinions, 30 opinions of the U.S. Supreme Court, and 21 opinions of lower Federal courts. Petitioners' trial memorandum charges respondent's notice of deficiency with failure to cite legal authority in support of its determinations, including the failure to explain, in support of their objection to the additions, why filing income tax returns is “mandatory”. At the hearing of this case, the Court provided respondent's counsel and petitioners with copies of the Court's opinion in Cocozza v. Commissioner, T.C. Memo. 1997-305, with citations of other such cases decided by the Court, including Talmage v. Commissioner, T.C. Memo. 1996-114, affd. without published opinion 101 F.3d 695 (4th Cir. 1996). Respondent's counsel informed the Court that he had already provided petitioners with a copy of the Court's opinion in Talmage, as well as copies of the Court's opinions in Greenberg v. Commissioner, 73 T.C. 806Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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