Anthony v. Commissioner
United States Tax Court
Respondent moved for a judgment on the pleadings under Rule 120, Tax Court Rules of Practice and Procedure, on the grounds that petitioner lacks standing to raise the issue of his alleged complicity in purported crimes against international law and that as a matter of law petitioner's payment of his income taxes does not impinge on his first amendment rights of free exercise of religion. Held, this Court is established under art. I, U.S.
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Respondent moved for a judgment on the pleadings under Rule 120, Tax Court Rules of Practice and Procedure, on the grounds that petitioner lacks standing to raise the issue of his alleged complicity in purported crimes against international law and that as a matter of law petitioner's payment of his income taxes does not impinge on his first amendment rights of free exercise of religion. Held, this Court is established under art. I, U.S. Constitution, and therefore not generally subject to art. III restrictions, yet the doctrine of "standing" is applicable to all our proceedings because the…
1Opinion of the Court
OPINION
Forrester, Judge:
Respondent has determined a deficiency in petitioner’s 1973 income tax in the amount of $550.44. In his answer to the petition respondent claims an increase in deficiency in the amount of $47.60 for a total deficiency of $598.04. Respondent has determined the entire deficiency by disallowing petitioner’s claimed “war crimes” deduction of $3,516.
On December 31, 1975, respondent filed a Motion for Judgment on the Pleadings under Rule 120, Tax Court Rules of Practice and Procedure. We heard the motion on February 23, 1976, and after argument granted respondent’s motion…
2Cases cited32 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- Poe v. UllmanSupreme Court of the United States · 1961
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. RichardsonSupreme Court of the United States · 1974
- Muskrat v. United StatesSupreme Court of the United States · 1911
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3Cited by70 opinions
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Richardson v. CommissionerUnited States Tax Court · 1979
- Greenberg v. CommissionerUnited States Tax Court · 1980
- Howard L. Lull and Barbara B. Lull v. Commissioner of Internal Revenue, Peter W. Herby v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
- Thompson v. CommissionerUnited States Tax Court · 1978
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