- 21 -
U.S.A. v. Commissioner, T.C. Memo. 1992-110; National
Semiconductor Corp. & Consol. Subs. v. Commissioner, T.C. Memo.
1991-81; Perryman v. Commissioner, T.C. Memo. 1988-378, affd.
without published opinion 920 F.2d 936 (9th Cir. 1990).18
Petitioner acknowledges that the Court of Appeals' opinion
in Abatti v. Commissioner, supra, contains broad language but
argues that the subsequent enactment of section 7522 abrogated
that broad language by requiring specificity in respondent's
notices of deficiency. Section 7522, which was applicable to the
notice of deficiency in this case,19 provides:
SEC. 7522. CONTENT OF TAX DUE, DEFICIENCY, AND OTHER
NOTICES.
17(...continued)
respondent to establish all the elements necessary to
support his allocation under section 482. See Rubin v.
Commissioner, 56 T.C. 1155, 1162-1164 (1971), affd. 460
F.2d 1216 (2d Cir. 1972); Rule 142(a), Tax Court Rules
of Practice and Procedure. But see Abatti v.
Commissioner, 644 F.2d 1385 (9th Cir. 1981), revg. a
Memorandum Opinion of this Court.
18In Perryman v. Commissioner, supra, appellate venue was in
the Ninth Circuit Court of Appeals which had decided Abatti v.
Commissioner, 644 F.2d 1385 (9th Cir. 1981), revg. T.C. Memo.
1978-392. In Perryman, we held:
Despite our holding in Achiro, however, we will follow
the precedent established in the court to which an
appeal would lie. See Golsen v. Commissioner, 54 T.C.
742 (1970), affd. 445 F.2d 985 (10th Cir. 1974).
Appeal in this case would lie in the Ninth Circuit.
19Sec. 7522 is applicable to notices of deficiency issued
after Jan. 1, 1990.
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 NextLast modified: May 25, 2011