Kelly v. Commissioner
United States Tax Court
Held, petition dismissed for failure properly to prosecute under Rule 123(b) and summary judgment granted as to addition to tax under sec. 6653(b), I.R.C. 1954, based upon deemed admissions.
1Opinion of the Court
CHARLES J. KELLY AND DEBORAH A. KELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kelly v. Commissioner
Docket No. 17679-81.
United States Tax Court
T.C. Memo 1983-569; 1983 Tax Ct. Memo LEXIS 220; 46 T.C.M. (CCH) 1391; T.C.M. (RIA) 83569;
September 14, 1983.
Held, petition dismissed for failure properly to prosecute under Rule 123(b) and summary judgment granted as to addition to tax under sec. 6653(b), I.R.C. 1954, based upon deemed admissions.
Deborah Kelly, pro se.
Edward F. Peduzzi, Jr., for the respondent.
WHITAKER
MEMORANDUM OPINION
WHITAKER, Judge: This case is before us on…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Beaver v. CommissionerUnited States Tax Court · 1970
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
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