-13-
7443A(c).3 Special Trial Judge Couvillion prepared an initial
report that included his recommended findings of fact and opinion
(the STJ report). The cases were then assigned to Judge Howard
A. Dawson, Jr., for adoption of the STJ report and entry of
decisions. Under Rule 183 as in effect at the time, the STJ
report was not filed or otherwise entered into the record of the
cases.4 Special Trial Judge Couvillion subsequently collaborated
with Judge Dawson in preparing a final report, Inv. Research
Associates, Ltd. v. Commissioner, T.C. Memo. 1999-407, in which
the Court sustained, inter alia, respondent’s determinations that
petitioners Burton W. Kanter (Kanter),5 Claude M. Ballard
(Ballard), and Robert W. Lisle (Lisle)6 (collectively
petitioners) failed to report income from a kickback scheme and
were liable for additions to tax for fraud. The Court also
sustained a number of adjustments respondent determined with
3 Unless otherwise indicated, section references are to
sections of the Internal Revenue Code, as amended, and Rule
references are to the Tax Court Rules of Practice and Procedure.
4 As discussed in greater detail below, Rule 183 was
amended effective Sept. 20, 2005. We shall refer to the amended
Rule as new Rule 183.
5 Burton W. Kanter died on Oct. 31, 2001--after he
testified at the trial in the consolidated cases. Thereafter,
his estate was substituted as a party in each of his dockets.
6 Robert W. Lisle died before the trial in the consolidated
cases, and his estate was substituted as a party in each of his
dockets.
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