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Fink, Eddie S. and Janice...
Galusha, Gerald A....
Garnac Grain Co., Inc., as Transferee of Garnac Grain Export

Corp., Dissolved
Garnac Grain Co., Inc., et al
Garnac Grain Export Corp., Dissolved.
Gatto, Felix and Elinor ...
Glassman, David, a Person Other Than the Tax Matters Person ...
Gleason, Gerald J., Jr......
Glowner, Varney and Barbara
Hampton, Imelda..
Hang, David R., Tax Matters Person
Hang, Deborah S., Guardian, and Daniel W. Hang, a Person Other

Than the Tax Matters Person .
Hang, William and Deborah S.
Herman, Robert M. and Alicia P
Hetzel, Melvyn L. and Maureen C.
Hi Life Products, Inc ...
Hill, Kenneth C. and Phyllis J...
Holl, F.G., Estate
Ison, Jo Ann ...,
Idaho First National Bank and Its Subsidiary.
Johnstone, Richard F. and Carol.....
Kirk, William H. and Joan ...
Knaak, Michael.
Knizley, Homer, Jr
Laddish, Robert R. and Nancy
Lair, Webster and Pearl...
Levitt, Samuel I., Estate...
Lewis, Lester L., Estate, and Florence ..
Manufacturer's Hanover Trust Co., Executor.
Maxwell, Peter E. and Helen E......
McClanahan, Herbert J., Estate, and Arleen McClanahan..
McCollough, Robert H.....
Merwin, Georgia Lee, Estate
Miller, Abe S. and Sara ....
Molakides, George and Kathryn.
Montana Sapphire Associates, Ltd
Moody, Shearn, Jr......
Moore Financial Group, Inc., and Its Subsidiaries ...
1983 Western Reserve Oil & Gas Co., Ltd., Richard G. Shaffer,

Receiver Pendente Lite, et al ......
1983 Western Reserve Oil & Gas Co., Ltd., Notice Partner and All

Members of the 5-Percent Notice Group (Exhibit 1), Partners

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Other Than Tax Matters Partner ..
Odend'hal, Fortune J., Jr. IV, and Carolyn L.
Oldini, Giovanni P. and Ines B....
O'Reilly, Alma M.
O'Reilly, Charles H., Sr

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Enlow and Melena....
Parker, Martin F. and Pattianne N.
Pearce, Pamela A. Matherne
Piccetti, Albert and Agnes .
Piccetti, John and Nicole..
Preece, Debra F. and David K.
Quick, Donald T....
Quilici, Roy L. and Barbara .
Reid, Douglas N. and Elizabeth R.
Repetto, Primo R. and Naomi J
Rizzo, Salvadore J. and Linda M ...
Scafine, Anthony J. and Barbara Ann ..
Sente Investment Club Partnership of Utah.
Siner, Harold and Dorothy ...
Slaton, Robert C. .....
Southern California Savings & Loan Association, In Its Own

Behalf and as Successor in Interest to First Surety Corp. and
Its Subsidiaries, and Southern California Savings & Loan

Association....
Stamos, Frank W..
Stamos, Lorna D...
Steele, Patricia A...
Stell, David W. and Kathleen
Taylor, Gregg S. and Linda D.
Tele-Communications, Inc. and Subsidiaries .
The Procter & Gamble Co......
Thoburn, Robert, et al ...,
Thomson, Lance...
Thomson, Vondina W....
Tolsen, Warren Roy, Tax Matters Partner
Tonawanda Coke Corp ..
Trahan, Remedia T. Matherne, Transferee, f.k.a. Remedia T.

Matherne.....
Transco Exploration Co....
Triangle Investors Limited Partnership
Trost, Lonn A. and Carol D......
Vetco, Inc. and Subsidiaries....
Wallace, Gerald L., Estate, and Celia A.
Wechsler, Steve, Executor
Weitzman, Terry L. and Laurie S......
Western Reserve Oil & Gas Co., Ltd., Notice Partner and All

Members of the 5-Percent Notice Group (Exhibit 1), Partners

Other Than Tax Matters Partner ...
Western Reserve Oil & Gas Co., Ltd., Richard G. Shaffer, Receiver

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Pendente Lite ...
White, Jim D..
White, Wallace J. and Sandra J
Wood, Dallas C......

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Woody, David L.....

Page 193

REPORTS

OF THE

UNITED STATES TAX COURT

DIAL USA, INC., FORMERLY TRITELCO, INC., DAVID

GLASSMAN, A PERSON OTHER THAN THE TAX MATTERS PERSON, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

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This case is controlled by the S corporation audit and litigation procedures contained in section 6241 et seq. R filed a motion for entry of decision pursuant to Rule 248(b). The proposed decision purports to decide the amount of each shareholder's basis in the subch. S corporation. Held: The amount of a shareholder's basis in an S corporation is not a "subchapter S item" that can be decided at the corporate level pursuant to section 6241 et seq. Therefore, we lack jurisdiction to decide the amount of a shareholder's basis.

William A. Heard III, for the respondent.

OPINION

RUWE, Judge: Dial USA, Inc., formerly Tritelco, Inc., is a subchapter S corporation subject to the S corporation audit and litigation procedures contained in section 6241 et seq. The S corporation audit and litigation procedures were

Unless otherwise indicated, all section references are to the Internal Revenue Code of 1954 as amended and in effect for the year in issue.

1

added to the Code in 1982 to provide a method for unified treatment of subchapter S items among the shareholders. Subchapter S Revision Act of 1982, Pub. L. 97-354, sec. 4(a), 96 Stat. 1691-1692; see S. Rept. 97-640 at 25 (1982), 1982-2 C.B. 718, 729; Blanco Investments & Land, Ltd. v. Commissioner, 89 T.C. 1169, 1171-1172 (1987).

The matter presently before us concerns respondent's motion for entry of decision, pursuant to Rule 248(b),2 filed April 26, 1990. Respondent's motion was served on petitioner and the tax matters person as provided by Rule 248(b). Neither petitioner nor any other shareholder has filed a response in opposition to the granting of this motion, but notwithstanding the absence of such response we conclude for the reasons hereinafter stated that respondent's motion must be denied.

On November 20, 1989, respondent filed a previous motion for entry of decision. The decision document attached to respondent's first motion included proposed findings regarding the amounts of each "individual shareholder's basis in Tritelco, Inc. during the taxable year 1984.” There was no objection to respondent's first motion. Notwithstanding the apparent agreement of all of the parties, we questioned whether we had jurisdiction to determine an individual shareholder's basis in a subchapter S corporation in a proceeding at the corporate level. We held two separate hearings on this matter. Respondent submitted a written memorandum of authorities and argued at both hearings that a shareholder's basis in a subchapter S corporation can be a “subchapter S item” and, therefore, can be an item that is within the Court's jurisdiction for purposes of proceedings under section 6241 et seq. Neither petitioner nor any of the shareholders appeared at the hearings nor did they provide the Court with any written statement of their position.

Subsequent to the second hearing, respondent withdrew. his original motion for decision, filed a second motion for entry of decision and, concurrently, lodged a revised decision document which presents the specific issue now before us. Like the decision document attached to the first motion, the second proposed decision would also decide the amount

2All Rule references are to the Tax Court Rules of Practice and Procedure.

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