Opinion
12090-20
11-14-2022
WORCESTER BAKERY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on petitioner's motion for summary judgment, filed March 18, 2021. Respondent's objections to petitioner's motion are embodied in his response, filed April 14, 2021. Petitioner's motion was heard in Boston, Massachusetts, on November 7, 2022. Counsel for petitioner appeared and argued in support of the motion. Counsel for respondent appeared and argued in opposition to it.
According to the notice of deficiency that forms the basis for this case, and in addition to adjustments not directly addressed in petitioner's motion, petitioner failed to report certain income in each year in issue. According to petitioner, that income is included on petitioner's federal income tax return for each year as shown on statements attached to each return. According to respondent, the statements petitioner claims to show the inclusion of the items of income respondent claims to have been omitted are not included with the original returns on file with respondent.
Resolving all inferences against petitioner at this stage of the proceedings, the dispute between the parties over whether the relevant statements were included with, or attached to petitioner's return for each year, in and of itself, is sufficient to defeat petitioner's motion. That being so, and for reasons set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that petitioner's motion is denied.