Rechtzigel v. Commissioner
United States Tax Court
Rule 104(c)(3), Tax Court Rules of Practice and Procedure. -- Petitioner refused to comply with a Court order that he furnish documents requested by respondent under Rule 72. Held, the petition is dismissed, thereby granting judgment for respondent with respect to the deficiencies and sec. 6654 additions to the tax; a default judgment is granted in favor of respondent with respect to the sec. 6653(b) additions to the tax.
1Opinion of the Court
OPINION
Whitaker, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax for 1974,1975,1976, and 1977, and additions to the tax under sections 6653(b)1 and 6654 in the following amounts:
Additions to tax
Year Deficiency Sec. 6653(b) Sec. 6654
1974 $3,894.02 $1,947.01 $122.84
1975 5,421.28 2,710.64 233.90
1976 6,618.48 3,309.24 246.50
1977 7,520.69 3,760.35 267.63
This case is before us on respondent’s motion for sanctions under Rule 104(c).2 Respondent’s primary request is that the Court dismiss the case pursuant to Rule 104(c)(3) and enter a default judgment against petitioner…
2Cases cited29 opinions
- National Hockey League v. Metropolitan Hockey Club, Inc.Supreme Court of the United States · 1976
- Baxter v. PalmigianoSupreme Court of the United States · 1976
- Nishimatsu Construction Co., Ltd. v. Houston National Bank, Defendant-Third Party v. Jack D. Baize, Third PartyCourt of Appeals for the Third Circuit · 1975
- Hoffman v. United StatesSupreme Court of the United States · 1951
- Curtis B. Danning, as Trustee in Bankruptcy of Fenton, Lavine & Co., a Partnership v. Beau Berlinski LavineCourt of Appeals for the Ninth Circuit · 1978
24 more not listed; retrieve them via the Exa API.
3Cited by125 opinions
- Davis v. CommissionerUnited States Tax Court · 1983
- Kotmair v. CommissionerUnited States Tax Court · 1986
- Dellacroce v. CommissionerUnited States Tax Court · 1984
- Donald John Rechtzigel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
120 more not listed; retrieve them via the Exa API.