Thomas Corson and Judith Corson - Page 9




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          v. Commissioner, supra; Himmelwright v. Commissioner, supra.  For           
          example, in Garvey v. Commissioner, supra, this Court was faced             
          with a controversy having a procedural posture nearly identical             
          to that of the instant case.  The Court declined, however, to               
          interfere with the parties’ settlement negotiations and granted             
          the Commissioner’s motion for entry of decision.  See id.                   
               In deciding Garvey v. Commissioner, supra, the Court also              
          relied on the earlier opinion issued in Himmelwright v.                     
          Commissioner, supra.  In that case, Mr. Himmelwright likewise               
          objected to the Commissioner’s motion for entry of decision                 
          following his own settlement with the Commissioner and a                    
          settlement between the Commissioner and Ms. Himmelwright granting           
          her relief under section 6013(e).  See id.  Mr. Himmelwright                
          argued that he settled believing his wife would share the tax               
          burden, but the Court, observing that his agreement was not                 
          contingent upon resolution of Ms. Himmelwright’s claim, saw no              
          reason to reject the Commissioner’s concession.  See id.                    
               A similar viewpoint was taken by the Court of Appeals for              
          the Ninth Circuit, to which appeal in the instant case would                
          normally lie.  See Estate of Ravetti v. United States, supra at             
          1395-1396.  In Estate of Ravetti v. United States, supra at 1395,           
          the Court of Appeals noted the basic proposition that “A taxpayer           
          generally has no standing to challenge the tax liability                    








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