Opinion ID: 202729
Heading Depth: 2
Heading Rank: 2

Heading: Facts in Dispute

Text: 11 Burke also argues that the tax court erred in granting summary judgment in favor of the IRS because there were facts in dispute which may affect the outcome of the lawsuit. He claims that the court incorrectly assumed Burke's taxable income for 1998 was approximately $151,000, when, in fact, that number was disputed on the ground that it included money that Cohen had stolen from the partnership. 12 The IRS states (and the tax court found) that the IRS used Burke's own calculation of the partnership's gross receipts for 1998, subtracting from that number Burke's calculations of the allegedly stolen funds, in arriving at Burke's taxable income for 1998. This assertion is supported by the record and Burke does not directly contest it. Instead, he asserts — without citing to the IRS's calculations — that Cohen's tax filings were inaccurate because he had included the allegedly stolen partnership income in the calculation of the partnership's gross receipts. Perhaps there would have been a genuine issue of material fact if, in fact, the IRS had used Cohen's tax filings to arrive at the $151,000 figure for 1998 taxable income to Burke, but the IRS did not. The IRS used Burke's calculations of partnership income. Accordingly, the facts to which Burke refers are not actually in dispute.