Batson v. Commissioner of Internal Revenue
C06.40931; 740 F.2d 967 (1984)
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- 5,00 kr
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- 5,00 kr
Utgivarens beskrivning
Before: MERRITT, JONES and WELLFORD, Circuit Judges MERRITT, Circuit Judge. In this pro se appeal, taxpayer challenges a decision of the Tax Court determining deficiencies in his income tax for 1976 and 1977. Taxpayer does not dispute the substantive merits of the Tax Court's decision. Rather, the only issue presented is the correctness of the deficiency computation adopted pursuant to the Court's decision under Rule 155 of the Rules of Practice and Procedure of the United States Tax Court.1 Taxpayer argues that the Commissioner should have computed his tax deficiency differently and permitted a lesser tax by categorizing all rental property interest and taxes as rental business expense rather than itemized deductions. Under Rule 155, after the Tax Court has filed its opinion determining the issues in a case, it may postpone entry of its decision to allow the parties to submit computations reflecting the amount of the deficiency consistent with the decision. If the parties agree on the computation, it will be entered as the decision of the Court, along with the stipulation of the parties that the computation is in accordance with the findings and conclusions of the Court. If, as was apparently the case here, the parties do not agree on the amount of the deficiency, either of them may file a proposed computation with the Court. A copy of the computation will be served on the opposing party, and if that party fails to file an objection and an alternative computation before the specified deadline, the Tax Court may enter its decision in accordance with the computation already submitted.