Ritchie v. Commissioner
United States Tax Court
Petitioner, a tax protester, filed a Form 1040 for 1976, in which he listed no gross or taxable income despite $ 10,836.44 in W-2 wages. His petition alleged the respondent violated his constitutional rights, that his wages were in "illegal fiat paper money" and were not income, that the Tax Court should be treated as an administrative agency, and that he is entitled to a jury trial. Petitioner failed to appear at trial.
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Petitioner, a tax protester, filed a Form 1040 for 1976, in which he listed no gross or taxable income despite $ 10,836.44 in W-2 wages. His petition alleged the respondent violated his constitutional rights, that his wages were in "illegal fiat paper money" and were not income, that the Tax Court should be treated as an administrative agency, and that he is entitled to a jury trial. Petitioner failed to appear at trial. Held, judgment is granted to respondent by default for the deficiency set forth in the statutory notice. Held, further, respondent has sustained his burden of proof as to the…
1Opinion of the Court
OPINION
Hall, Judge:
Respondent determined a deficiency of $1,319 in petitioner’s income tax for 1976. Respondent has filed three motions in this case: (1) A motion for judgment by default for the deficiency, pursuant to Rule 123(a), Tax Court Rules of Practice and Procedure;1 (2) a motion for partial summary judgment for the $65.95 negligence penalty, pursuant to Rule 121(b); and (3) a motion for damages under section 6673,2 pursuant to Rule 50(a).
Petitioner was a resident of Idaho Falls, Idaho, at the time his petition was filed. Petitioner filed a tax return, Form 1040, for 1976 with Form…
2Cases cited4 opinions
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Gilday v. CommissionerUnited States Tax Court · 1974
- Crowder v. CommissionerUnited States Tax Court · 1978
3Cited by29 opinions
- Doncaster v. CommissionerUnited States Tax Court · 1981
- Stringer v. CommissionerUnited States Tax Court · 1985
- Greenberg v. CommissionerUnited States Tax Court · 1980
- Basic Bible Church v. CommissionerUnited States Tax Court · 1986
- Rollercade, Inc. v. CommissionerUnited States Tax Court · 1991
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