Nies v. Commissioner
United States Tax Court
Held, R's Motion for Judgment on the Pleadings is granted. Held further, R's Motion to Award Damages Under I.R.C. Sec. 6673 is granted and damages are awarded to the United States in the amount of $5,000 since P instituted and maintained this proceeding primarily for delay and his position herein is groundless and frivolous.
1Opinion of the Court
DAVID T. NIES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nies v. Commissioner
Docket No. 8149-84.
United States Tax Court
T.C. Memo 1985-216; 1985 Tax Ct. Memo LEXIS 418; 49 T.C.M. (CCH) 1405; T.C.M. (RIA) 85216;
May 6, 1985.
Held, R's Motion for Judgment on the Pleadings is granted. Held further, R's Motion to Award Damages Under I.R.C. Sec. 6673 is granted and damages are awarded to the United States in the amount of $5,000 since P instituted and maintained this proceeding primarily for delay and his position herein is groundless and frivolous.
David T. Nies, Jr., pro se.
Eliza…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
- Dixon v. United StatesSupreme Court of the United States · 1965
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kernan v. Comm'rUnited States Tax Court · 2014