Wilkins v. Comm'r
United States Tax Court
Ps claimed a refund of $ 80,000 on their 1998 Federal income tax return attributable to "black taxes" or so-called slavery reparations. Held: The Internal Revenue Code does not provide a deduction, credit, or any other allowance for slavery reparations. Held further: The doctrine of equitable estoppel is not a bar to R's determination in this matter. Therefore, R's Motion for Summary Judgment shall be granted.
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos, pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Chief Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Panuthos, Chief Special Trial Judge:
This matter is before the Court on respondent’s motion for summary judgment, filed pursuant to Rule 121. As explained in detail below, we shall grant respondent’s motion.
Background
In February 1999, petitioners filed a Form 1040, U.S. Individual Income…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
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3Cited by20 opinions
- Gaughf Props., L.P. v. Comm'rUnited States Tax Court · 2012
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- Taylor v. United StatesUnited States Court of Federal Claims · 2003
- Abigail Richlin v. CommissionerUnited States Tax Court · 2020
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