Van Roekel Farms, Inc. v. Commissioner

Eighth Circuit

Van Roekel Farms, Inc. v. Commissioner

102 F. App'x 64

CourtCourt of Appeals for the Eighth Circuit

DecidedJune 29, 2004

Docket03-4041

StatusUnpublished

This text of 102 F. App'x 64 (Van Roekel Farms, Inc. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Van Roekel Farms, Inc. v. Commissioner, 102 F. App'x 64 (8th Cir. 2004).

Pincite

Opinion

PER CURIAM.

Van Roekel Farms, Inc. (Taxpayer) appeals the Tax Court’s * order on summary judgment upholding the Internal Revenue Service Commissioner’s (Commissioner’s) determinations of income tax deficiencies, see 26 U.S.C. § 404(k), and penalties, see 26 U.S.C. § 6662(a). We conclude no issue of material fact existed as to the Commissioner’s determination of income tax deficiencies and resulting penalties because the parties stipulated that Taxpayer’s employment stock option plan was disqualified under 26 U.S.C. § 401(a) for the tax years 1994-96, and the stipulation was binding on Taxpayer. See Tax Ct. R. 91(e); Clendenen v. Comm’r, 345 F.3d 568, 569-70 (8th Cir.2003). We also conclude the tax court properly denied all other claims or arguments because Taxpayer neither raised them in its petition nor moved to amend. See Tax Ct. R. 34(b)(4), Brumley v. Comm’r, 76 T.C.M. (CCH) 935, 937 (1998).

Accordingly, we affirm the judgment of the tax court. See 8th Cir. R. 47B.

*

The Honorable James S. Halpern, United States Tax Court Judge.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

Van Roekel Farms, Inc. (Taxpayer) appeals the Tax Court’s * order on summary judgment upholding the Internal Revenue Service Commissioner’s (Commissioner’s) determinations of income tax deficiencies, see 26 U.S.C. § 404(k), and penalties, see 26 U.S.C. § 6662(a). We conclude no issue of material fact existed as to the Commissioner’s determination of income tax deficiencies and resulting penalties because the parties stipulated that Taxpayer’s employment stock option plan was disqualified under 26 U.S.C. § 401(a) for the tax years 1994-96, and the stipulation was binding on Taxpayer. See Tax Ct. R. 91(e); Clendenen v. Comm’r, 345 F.3d 568, 569-70 (8th Cir.2003). We also conclude the tax court properly denied all other claims or arguments because Taxpayer neither raised them in its petition nor moved to amend. See Tax Ct. R. 34(b)(4), Brumley v. Comm’r, 76 T.C.M. (CCH) 935, 937 (1998).

Accordingly, we affirm the judgment of the tax court. See 8th Cir. R. 47B.

*

The Honorable James S. Halpern, United States Tax Court Judge.

Cite This Page — Counsel Stack

Bluebook (online)

102 F. App'x 64, Counsel Stack Legal Research, https://law.counselstack.com/opinion/van-roekel-farms-inc-v-commissioner-ca8-2004.

Opinion

Related

Cite This Page — Counsel Stack