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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. 806
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