Mathews v. Comm'r
United States Tax Court
After P failed to file his 2004 tax return, R determined a deficiency in income tax and additions to tax under sec. 6651(a)(1) and (2), I.R.C. P contested the deficiency, arguing that a State court garnishment order was fraudulent and improperly caused the payment of his military retirement funds to his former spouse and that he should not be taxed on these funds. Held: P is liable for the deficiency and for additions to tax under sec. 6651(a)(1) and (2), I.R.C.
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After P failed to file his 2004 tax return, R determined a deficiency in income tax and additions to tax under sec. 6651(a)(1) and (2), I.R.C. P contested the deficiency, arguing that a State court garnishment order was fraudulent and improperly caused the payment of his military retirement funds to his former spouse and that he should not be taxed on these funds. Held: P is liable for the deficiency and for additions to tax under sec. 6651(a)(1) and (2), I.R.C. Held, further, P is liable for a sec. 6673, I.R.C., penalty.
1Opinion of the Court
HARRY EUGENE MATHEWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mathews v. Comm'r
Docket No. 3074-09
United States Tax Court
T.C. Memo 2010-226; 2010 Tax Ct. Memo LEXIS 260; 100 T.C.M. (CCH) 336;
October 19, 2010, Filed
Decision will be entered under Rule 155.
After P failed to file his 2004 tax return, R determined a deficiency in income tax and additions to tax under sec. 6651(a)(1) and (2), I.R.C. P contested the deficiency, arguing that a State court garnishment order was fraudulent and improperly caused the payment of his military retirement funds to his former spouse and that…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Blair v. CommissionerSupreme Court of the United States · 1937
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