- 4 - DGE 85-5 issued petitioner Schedules K-1, Partner’s Share of Income, Credits, Deductions, etc., for 1985 and 1986.5 The Schedules K-1 reflected petitioner’s shares of DGE 85-5’s losses and his cost bases in “property eligible for investment credit”. Petitioner timely filed his 1985 and 1986 Federal income tax returns, reporting total partnership losses from DGE 85-5 of $42,378 and $36,324, respectively. Petitioner reported 4(...continued) A judicially noticeable fact is one not subject to reasonable dispute in that it is either (1) generally known within the territorial jurisdiction of the trial court or (2) capable of accurate and ready determination by resort to sources whose accuracy cannot reasonably be questioned. Fed. R. Evid. 201(b). Petitioner is not asking the Court to take judicial notice of facts that are not subject to reasonable dispute. Instead, petitioner is asking the Court to take judicial notice of the truth of assertions made by taxpayers and the Commissioner in other Hoyt-related cases. Such assertions are not the proper subject of judicial notice. The doctrine of judicial estoppel prevents a party from asserting in a legal proceeding a claim that is inconsistent with a position successfully taken by that party in a previous proceeding. New Hampshire v. Maine, 532 U.S. 742, 749 (2001). Among the requirements for judicial estoppel to be invoked, a party’s current litigating position must be “clearly inconsistent” with a prior litigating position. Id. at 750-751. Petitioner has failed to identify any clear inconsistencies between respondent’s current position and his position in any previous litigation. 5 The Schedules K-1 for 1985 and 1986 were issued jointly to petitioner and Mrs. Ertz. Petitioner and Mrs. Ertz jointly filed their Federal income tax returns for all relevant years. Petitioner and Mrs. Ertz also jointly filed the Form 1045, Application for Tentative Refund. However, the notice of determination was addressed only to petitioner. To avoid confusion, we will address the schedules, returns, and forms, as if they were issued only to petitioner.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011