Herbert C. Elliott - Page 2

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               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Carleton D. Powell pursuant to the provisions of section              
          7443A(b)(3) and Rules 180, 181, and 182.1  The Court agrees with            
          and adopts the opinion of the Special Trial Judge, which is set             
          forth below.                                                                
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               POWELL, Special Trial Judge: Respondent determined a                   
          deficiency in petitioner's 1990 Federal income tax in the amount            
          of $6,237 and an addition to tax under section 6651(a) in the               
          amount of $647.  By a separate notice of deficiency, respondent             
          also determined deficiencies in petitioner's 1991 and 1992                  
          Federal income taxes.                                                       
               The parties stipulated that the substantive issues for all 3           
          years are identical and that the substantive issues for the tax             
          year 1990 would be determined by the opinion rendered for the               
          taxable years 1991 and 1992.  The substantive issues for 1991 and           
          1992 were decided adversely to petitioner in Elliott v.                     
          Commissioner, T.C. Memo. 1997-294, affd. per curiam without                 
          published opinion 149 F.3d 1187 (8th Cir. 1998).  The issues                
          remaining for the 1990 taxable year are (1) whether respondent is           
          barred by the statute of limitations from assessing the tax for             

          1    Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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