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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
Procedure.
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