Waterman v. Commissioner
United States Tax Court
A timely petition was filed on Nov. 25, 1986. On Jan. 9, 1987, R's counsel moved to extend the time within which to file an answer on the ground that the administrative file and exhibits necessary to allege fraud had not yet been located. Such motion was granted. On Apr. 3, 1987, R's counsel filed an answer although the necessary file and exhibits still had not been found.
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A timely petition was filed on Nov. 25, 1986. On Jan. 9, 1987, R's counsel moved to extend the time within which to file an answer on the ground that the administrative file and exhibits necessary to allege fraud had not yet been located. Such motion was granted. On Apr. 3, 1987, R's counsel filed an answer although the necessary file and exhibits still had not been found. On May 1, 1987, R's counsel located and obtained the files and on June 29, 1987, filed a motion for leave to file an amended answer. Held, the relevant period for evaluating R's diligence includes only the time after the…
1Opinion of the Court
OPINION
CLAPP, Judge:
This matter is before us on respondent’s motion for leave to file an amended answer. Pursuant to an order, an evidentiary hearing was held in Pasadena, California, on September 17, 1987.
Factual Background
The years in issue in the underlying case are 1959, 1963-1966, and 1968. Petitioner failed to file tax returns for any of these years. Beginning in 1970, a joint investigation into petitioner’s business activities was conducted by special agents and revenue agents of the Internal Revenue Service. The revenue agent submitted a report dated October 15, 1970. Additionally, in…
2Cases cited3 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Vermouth v. CommissionerUnited States Tax Court · 1987
- Betz v. CommissionerUnited States Tax Court · 1988
3Cited by12 opinions
- Estate of Quick v. CommissionerUnited States Tax Court · 1998
- Zackim v. CommissionerUnited States Tax Court · 1988
- Estate of Kwang Lee v. Comm'rUnited States Tax Court · 2009
- Doerries v. CommissionerUnited States Tax Court · 1991
- Estate of Quick v. CommissionerUnited States Tax Court · 1998
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