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$3,935. The estate’s motion is governed by section 7430
of the Internal Revenue Code (hereinafter all section
references are to such Code, unless stated otherwise) and
by Rules 230-233 of the Tax Court Rules of Practice and
Procedure (hereinafter all Rule references are to such
Rules). The estate’s motion was filed at the same time the
parties filed a stipulation of settled issues in which they
dispose of all of the other issues in the case. See Rule
231(c). The stipulation of settled issues is further
discussed below. Neither party requested an evidentiary
hearing, and we decide the estate’s motion without one.
See Rule 232(a)(2).
Background
The petition in this case asks the Court to
redetermine the income tax deficiency and additions to tax
determined by the Commissioner in the 2001 income tax of
Ms. Daphne Baynham White. Ms. White died on November 30,
1999. At that time, she was a resident of Ojai,
California. She is referred to herein as Ms. White. The
executor of her estate also resided in Ojai, California, at
the time the instant petition was filed.
Respondent determined the subject tax deficiency after
receiving reports from various payors of payments made to
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