Simmons v. Commissioner
United States Tax Court
Rule 123(a), Tax Court Rules of Practice and Procedure. -- Held, where fraud was pleaded in respondent's answer, initially denied by petitioner in his reply, but after the pleadings were closed and prior to the time a notice of trial could have been issued, petitioner and his counsel clearly indicated that they no longer desired to contest either the income tax deficiency or the addition to the tax under sec. 6653(b), I.R.C. 1954, the Court may, in its discretion, enter a…
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Rule 123(a), Tax Court Rules of Practice and Procedure. -- Held, where fraud was pleaded in respondent's answer, initially denied by petitioner in his reply, but after the pleadings were closed and prior to the time a notice of trial could have been issued, petitioner and his counsel clearly indicated that they no longer desired to contest either the income tax deficiency or the addition to the tax under sec. 6653(b), I.R.C. 1954, the Court may, in its discretion, enter a default decision pursuant to Rule 123(a), Tax Court Rules of Practice and Procedure, against petitioner for both the…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent’s motion for judgment of default and dismissal and entry of decision. After a review of the record, we agree with and adopt his opinion which is set forth below.1
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
Respondent, in his notice of deficiency dated May 24, 1977, determined a deficiency in petitioner’s Federal income tax for the taxable calendar year 1974 in the amount of $3,059,820.54 and an addition to the tax under…
2Cases cited6 opinions
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Gilday v. CommissionerUnited States Tax Court · 1974
- Gordon v. CommissionerUnited States Tax Court · 1980
- Miller v. CommissionerUnited States Tax Court · 1969
- Morris v. CommissionerUnited States Tax Court · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Smith v. CommissionerUnited States Tax Court · 1988
- Burnette v. CommissionerUnited States Tax Court · 1981
- Coastal Shipping Co. v. CommissionerUnited States Tax Court · 1981
- Kauffman v. CommissionerUnited States Tax Court · 1982
- Petersen v. CommissionerUnited States Tax Court · 1981
2 more not listed; retrieve them via the Exa API.