Richardson v. Commissioner
United States Tax Court
Petitioner refused to file Federal income tax returns or pay income taxes on the grounds that the Treasury Department allegedly violates the "regular Statement and Account" clause of the Constitution, art. I, sec. 9, cl. 7, in its reporting of expenditures of the intelligence community.
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Petitioner refused to file Federal income tax returns or pay income taxes on the grounds that the Treasury Department allegedly violates the "regular Statement and Account" clause of the Constitution, art. I, sec. 9, cl. 7, in its reporting of expenditures of the intelligence community. Held, petitioner lacks standing under Flast v. Cohen, 392 U.S. 83 (1968), because the Statement and Account clause is a limitation on the power of the Executive Branch and not a restriction on Congress in exercising its taxing and spending power. Held, further, petitioner's filing of an unsigned Form 1040 for…
1Opinion of the Court
Wilbur, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax and additions to tax as follows:
Additions to tax
Year Deficiency Sec. 6651(a)1 Sec. 6653(a)
$76.56 1971 $1,531.25 $229.88
97.44 1972 1,948.86 286.34
109.94 1973 2,198.82 320.70
117.01 1974 336.73
Petitioner assails the deficiencies by arguing that the Government’s alleged violation of the fiscal accounting requirement contained in article I, section 9, clause 7, of the U.S. Constitution has resulted in violations of his constitutional rights under the 4th, 5th, 9th, and 10th Amendments to the Constitution, thereby…
2Cases cited15 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- United States v. RichardsonSupreme Court of the United States · 1974
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Cincinnati Soap Co. v. United StatesSupreme Court of the United States · 1937
10 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- Cozzi v. CommissionerUnited States Tax Court · 1987
- Walden v. CommissionerUnited States Tax Court · 1988
- Elliott v. CommissionerUnited States Tax Court · 1999
- Chapman Glen Ltd. v. CommissionerUnited States Tax Court · 2013
- Krause v. CommissionerUnited States Tax Court · 1991
66 more not listed; retrieve them via the Exa API.