Greenberg v. Commissioner
United States Tax Court
P filed a petition in this Court to contest the disallowance of deductions taken by him as a protest to using part of his taxes for war purposes. P had twice previously filed similar petitions and had been twice informed by this Court that such deductions were without merit.
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P filed a petition in this Court to contest the disallowance of deductions taken by him as a protest to using part of his taxes for war purposes. P had twice previously filed similar petitions and had been twice informed by this Court that such deductions were without merit. Held, the Commissioner's motion for judgment on the pleadings is granted since there is no genuine issue as to any material fact, and his determination of deficiencies and additions to tax under sec. 6653(a), I.R.C. 1954, is sustained. Held, further, on the Commissioner's motion, damages under sec. 6673, I.R.C. 1954, are…
1Opinion of the Court
OPINION
Simpson, Judge:
This matter is before ns on the Commissioner’s motion for judgment on the pleadings. The Commissioner determined deficiencies in the petitioner’s Federal income taxes of $2,226.33 for 1975 and $2,980 for 1976 and additions to the tax of $106 and $149, respectively, for such years under section 6653(a) of the Internal Revenue Code of 1954.1 A concession by the parties has reduced the deficiency for 1975, and the only substantive issues remaining for decision are: (1) Whether the petitioner may deduct the amounts claimed by him as a “Health, Education and Welfare” (HEW)…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Bixby v. CommissionerUnited States Tax Court · 1972
- Selective Draft Law CasesSupreme Court of the United States · 1918
20 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- Habersham-Bey v. CommissionerUnited States Tax Court · 1982
- Abrams v. CommissionerUnited States Tax Court · 1984
- Sydnes v. CommissionerUnited States Tax Court · 1980
- Richard D. May v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Grimes v. CommissionerUnited States Tax Court · 1984
64 more not listed; retrieve them via the Exa API.