- 30 -
Jurisdiction
All Federal courts are courts of limited jurisdiction.
Willy v. Coastal Corp., 503 U.S. 131, 136-137, 117 (1992); Bender
v. Williamsport Area School Dist., 475 U.S. 534, 541 (1986).
The jurisdiction of this Court may be exercised only pursuant to
a specific statutory authorization that encompasses the
redetermination of deficiencies pursuant to section 6214(a).
Belloff v. Commissioner, 996 F.2d 607, 611 (2d Cir. 1993), affg.
T.C. Memo. 1991-350; Pen Coal Corp. v. Commissioner, 107 T.C.
249, 254 (1996).
Petitioner’s entry into a stipulation of settled issues
agreeing to a liability does not, standing alone, provide a
sufficient basis for the Court’s jurisdiction. We cannot enter a
decision pursuant to a stipulation to a matter over which we have
no jurisdiction. See United States v. Orr Constr. Co., 560 F.2d
765, 769 (7th Cir. 1977). Nor can our jurisdiction be enlarged
by agreement of the parties. Romann v. Commissioner, 111 T.C
273, 281 (1988); Freedman v. Commissioner, 71 T.C. 564 (1979);
see, e.g., Loftus v. Commissioner, 90 T.C. 845, 861 (1988), affd.
without published opinion 872 F.2d 1021 (2d Cir. 1989). This is
true of Federal courts generally, not just the Tax Court. Romann
v. Commissioner, supra (citing Bender v. Williamsport Area School
Dist., supra at 541). Before the Court can enter decision on the
Page: Previous 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 NextLast modified: May 25, 2011