Crystal Beach Development of Destin Ltd. - Page 2




                                        - 2 -                                         

               taxable years beginning only after Aug. 7, 1997, and                   
               are therefore not applicable to the years before the                   
               Court.  Held further, R's motion to dismiss for lack of                
               jurisdiction and to strike will be granted.                            

               David D. Aughtry, for petitioner.                                      
          Ronald Buch and William L. Blagg, for respondent.                           

                                 MEMORANDUM OPINION                                   
               COHEN, Chief Judge:  This case was assigned to Special Trial           
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(5) and Rules 180, 181, and 183.1  The Court agrees with            
          and adopts the opinion of the Special Trial Judge, which is set             
          forth below.                                                                
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
          ARMEN:  Special Trial Judge:  This matter is before the                     
          Court on respondent's Motion To Dismiss For Lack Of Jurisdiction            
          And To Strike With Respect To Penalties/Additions To Tax.                   
          Respondent moves to dismiss for lack of jurisdiction and to                 
          strike allegations in the petition pertaining to the accuracy-              
          related penalty under section 6662.  As explained in detail                 
          below, we shall grant respondent's motion.                                  





          1  Unless otherwise indicated, all section references are to                
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011