-22-
section 6621(c), or if the underpayment was for 1989, subject to
a penalty under section 6662.14
In the amended pleadings referred to above, respondent did
not calculate or assert the amounts of the increased tax
deficiencies or the amounts of the additions to tax or penalties.
Respondent generally asserted the amounts of increased income or
the amounts of disallowed expenses that would result in increased
deficiencies in tax and additions to tax. As a result of these
amended pleadings, and as a result of numerous concessions and
stipulations of settlement which were effected by the parties
before, during, and after the trial, as well as concessions of
14 As previously discussed, in Estate of Lisle v.
Commissioner, 341 F.3d 364 (5th Cir. 2003), the Court of Appeals
for the Fifth Circuit affirmed this Court’s holding that the
Estate of Lisle was liable for the deficiencies in dispute for
1987 to 1989 but reversed this Court’s holding that the Estate of
Lisle was liable for additions to tax for fraud (and therefore
assessment for the taxable year 1984 was barred by the period of
limitations). After the Lisle cases were first remanded to this
Court for entry of revised decisions (but before the Court of
Appeals recalled its mandate on Nov. 22, 2005), respondent
asserted the Court should sustain respondent’s alternative
determinations that the Estate of Lisle was liable for additions
to tax under secs. 6653(a)(1) and (2) and 6659(a), increased
interest under sec. 6621(c), and accuracy-related penalties under
sec. 6662. Petitioners disagreed and filed with the Court of
Appeals a document that was treated as a petition for writ of
mandamus. Although the Court of Appeals issued an order denying
the petition for writ of mandamus, the Court of Appeals intimated
that issues concerning alternative additions to tax were beyond
the scope of the remand. Consequently, the sole issue remaining
to be decided in the Estate of Lisle cases is whether the Estate
of Lisle is liable for the tax deficiencies determined in the
notices of deficiency for 1987 to 1989.
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011