Glowinski v. Commissioner
United States Tax Court
Facts in support of the allegations of error in petition, if accepted as undisputed, would provide no basis for relief to petitioner. Held, respondent's motion for judgment on the pleadings granted.
1Opinion of the Court
OPINION.
Tietjens, Judge:
Respondent determined deficiencies against petitioner in income tax and penalties for the years 1951 to 1953, inclusive, as follows:1
Year Tax See. 294 (d) (2) penalty See. 291 (d) (1) (A) penalty See. 291 (a) penalty 1951-1952-1953-$123.00 119.00 64.00 $7.38 7.14 3.84 $12.30 11.90 6.40 $306.00 $18.36 $30.76 29.76 16.00 $76.50
The basis for respondent’s determination of deficiencies is petitioner’s failure to report taxable income received in the years in question.
The allegations of the petition are, in material part, as follows:
1. The petitioner is an individual with…
2Cited by15 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
- Grob, Inc. v. United StatesDistrict Court, E.D. Wisconsin · 1983
- Robertson v. CommissionerUnited States Tax Court · 2000
- Madden v. CommissionerUnited States Tax Court · 1980
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