Thomas Gerald Roots and Linda Vesta Roots - Page 1

                                 T.C. Memo. 1999-88                                   

                               UNITED STATES TAX COURT                                

               THOMAS GERALD ROOTS AND LINDA VESTA ROOTS, Petitioners                 
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    

               Docket No.  14438-98.                Filed March 23, 1999.             

                    Petitioners move to dismiss for lack of                           
               jurisdiction on the grounds that (1) the primary                       
               adjustment in the notice of deficiency is wrong and (2)                
               the period of limitations on assessment expired before                 
               the notice of deficiency was issued.                                   
                    1. Held:  Neither of these matters goes to the                    
               jurisdiction of this Court, and so petitioners' motion                 
               to dismiss is denied.                                                  
                    2. Held, further, treating petitioners' motion as                 
               a motion for summary judgment on the limitations                       
               question, there is a genuine issue of material fact (a                 
               dispute about whether petitioners' purported signatures                
               on a Form 872 are genuine), and so petitioners are not                 
               entitled to summary judgment.                                          

Page:   1  2  3  4  5  6  7  Next

Last modified: May 25, 2011