Gordon v. Commissioner
United States Tax Court
Rule 123(a), Tax Court Rules of Practice and Procedure. -- Held, where fraud has been pleaded in respondent's answer, initially denied by petitioner in his reply, but at the time of trial petitioner's counsel and heirs clearly indicated they would not contest either the deficiencies or the additions to tax under sec. 6653 (b), I.R.C. 1954, and they did not appear at the trial, the Court may, in its discretion, enter a default decision pursuant to Rule 123(a), Tax Court Rules…
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Rule 123(a), Tax Court Rules of Practice and Procedure. -- Held, where fraud has been pleaded in respondent's answer, initially denied by petitioner in his reply, but at the time of trial petitioner's counsel and heirs clearly indicated they would not contest either the deficiencies or the additions to tax under sec. 6653 (b), I.R.C. 1954, and they did not appear at the trial, the Court may, in its discretion, enter a default decision pursuant to Rule 123(a), Tax Court Rules of Practice and Procedure, against the deceased petitioner for both the deficiencies and additions to tax without…
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined the following deficiencies in petitioners’ Federal income taxes:
Year Deficiency
1967 . $19,219.16
1968 . 22,425.54
Year Deficiency
1969 . $24,134.00
1970 . 29,945.00
Respondent also determined the following additions to tax under section 6653(b)1 against petitioner Louis J. Gordon (now deceased):
Addition to tax
Year section 6653(b)
1967 . $11,429.84
1968 . 13,113.00
Addition to tax
Year section 6653(b)
1969 . $12,067.00
1970 . 14,973.00
The issue confronting us is whether we may enter a decision against the deceased petitioner for additions to tax for fraud under…
2Cases cited10 opinions
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Bass v. HoaglandCourt of Appeals for the Fifth Circuit · 1949
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- Gilday v. CommissionerUnited States Tax Court · 1974
- Miller v. CommissionerUnited States Tax Court · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by91 opinions
- Doncaster v. CommissionerUnited States Tax Court · 1981
- Rechtzigel v. CommissionerUnited States Tax Court · 1982
- Fernandez v. CommissionerUnited States Tax Court · 2000
- Swain v. Comm'rUnited States Tax Court · 2002
- Smith v. CommissionerUnited States Tax Court · 1988
86 more not listed; retrieve them via the Exa API.