Dirico v. Comm'r

4 Citing cases

  1. Rogers v. Comm'r

    Docket No. 30482-13 (U.S.T.C. Apr. 17, 2018)   Cited 1 times   1 Legal Analyses

    Respondent also argues for the first time on brief that Mr. Rogers received $100,000 of the Multicred fee paid by PPI in 2005 and seeks to characterize it as a shareholder distribution taxable to the extent provided by application of the S corporation rules. The taxation of the $100,000 distribution is a new issue not properly raised before trial, and we will not consider it here. Dirico v. Commissioner, 139 T.C. 396, 416 (2012). With respect to the SRI deposit, SRI deducted the $710,366 as consulting fees.See infra Appendix D.

  2. Moore v. Comm'r

    T.C. Memo. 2013-249 (U.S.T.C. Oct. 30, 2013)

    Although it is most appropriate for the Commissioner to assert his legal theories in the notice of deficiency, the answer, or his amended answer, the Commissioner is not necessarily barred from relying on new legal theories advanced later during the pendency of the proceedings. See Stewart v. Commissioner, 714 F.2d 977, 986 (9th Cir. 1983), aff'g T.C. Memo. 1982-209; Dirico v. Commissioner, 139 T.C. 396, 415-417 (2012); Ware v. Commissioner, 92 T.C. at 1269. Moreover, this Court has inherent authority to decide cases on grounds not raised in the notice of deficiency.

  3. Smiley v. Comm'r of Internal Revenue

    No. 29644-12 (U.S.T.C. Jun. 17, 2024)

    In any event, the Court is always free to apply the correct law to the facts before it. See Dirico v. Commissioner, 139 T.C. 396, 416-17 (2012).

  4. Joyner Family Ltd. P'ship v. Comm'r

    T.C. Memo. 2019-159 (U.S.T.C. Dec. 11, 2019)

    Petitioners are unfairly surprised and prejudiced by respondent's new position on brief to require JFLP to change to the accrual method of accounting. See Dirico v. Commissioner, 139 T.C. 396, 415-417 (2012); Ware v. Commissioner, 92 T.C. 1267, 1269 (1989), aff'd, 906 F.2d 62 (2d Cir. 1990). Accordingly, we find that respondent cannot now assert his authority under section 446 to change JFLP to the accrual method.