Calcutt v. Commissioner
United States Tax Court
During trial, petitioners attempted to establish their entitlement to losses from a subch. S corporation and depreciation allowable to the corporation. They did not file a post-trial brief in support of their contentions, notwithstanding Rule 151, Tax Court Rules of Practice and Procedure, an order setting dates for seriatim briefs, and an order to show cause why the case should not be dismissed for their failure to do so.
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During trial, petitioners attempted to establish their entitlement to losses from a subch. S corporation and depreciation allowable to the corporation. They did not file a post-trial brief in support of their contentions, notwithstanding Rule 151, Tax Court Rules of Practice and Procedure, an order setting dates for seriatim briefs, and an order to show cause why the case should not be dismissed for their failure to do so. Held, issues are determined against petitioners because they failed to satisfy their burden of proof. Stringer v. Commissioner, 84 T.C. 693 (1985), distinguished.
1Opinion of the Court
Cohen, Judge:
In docket No. 29849-83, respondent determined deficiencies in Federal income taxes of petitioners Calcutt in the amounts of $1,846 for 1980 and $7,430 for 1981. Respondent also determined an addition to tax in the amount of $371.50 under section 6653(a)1 and that the full amount of that additional tax was subject to an increment of 50 percent of the interest due on the underpayment of $7,430 for that year.
In docket No. 29850-83, respondent determined deficiencies in the Federal income taxes of petitioners Hershfeld in the amounts of $716 for 1979, $1,975 for 1980, and $2,159 for…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- South Texas Rice Warehouse Co. v. CommissionerUnited States Tax Court · 1965
- Stringer v. CommissionerUnited States Tax Court · 1985
- Blum v. CommissionerUnited States Tax Court · 1972
- South Texas Rice Warehouse Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
3Cited by40 opinions
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Calcutt v. CommissionerUnited States Tax Court · 1988
- Estate of Alton Bean, Deceased Gary A. Bean, Administrator Mable Bean v. Commissioner of Internal Revenue, Gary A. Bean Cynthia Bean v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2001
- Maloof v. Comm'rUnited States Tax Court · 2005
- Metals Refining, Ltd. v. CommissionerUnited States Tax Court · 1993
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