Beringer v. Commissioner
United States Board of Tax Appeals
Where a petition assails both the deficiency and the fraud penalty, a failure of the petitioner to file a reply to the affirmative allegations of the answer as required by Rule 15 is not sufficient foundation for a motion for judgment in the full amount of deficiency an penalty.
1Opinion of the Court
SOLOMON BERINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Beringer v. Commissioner
Docket No. 68868.
United States Board of Tax Appeals
29 B.T.A. 250; 1933 BTA LEXIS 975;
October 31, 1933, Promulgated
Where a petition assails both the deficiency and the fraud penalty, a failure of the petitioner to file a reply to the affirmative allegations of the answer as required by Rule 15 is not sufficient foundation for a motion for judgment in the full amount of deficiency an penalty.
Bernard D. Hathcock, Esq., for the respondent.
STERNHAGEN
OPINION.
STERNHAGEN: The Commissioner made the…
2Cases cited1 opinion
- Beringer v. CommissionerUnited States Board of Tax Appeals · 1933