Tauer v. Commissioner
United States Tax Court
Ps' petition contained no allegations of error in the deficiencies or additions to tax determined by the Commissioner. At a hearing in the case, Ps refused to contest the merits of the Commissioner's determinations. Held, the Commissioner's motion to dismiss for failure to state a claim upon which relief can be granted is granted.
1Opinion of the Court
DONALD R. TAUER and SANDRA K. TAUER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Tauer v. Commissioner
Docket No. 6585-77.
United States Tax Court
T.C. Memo 1979-5; 1979 Tax Ct. Memo LEXIS 521; 38 T.C.M. (CCH) 13; T.C.M. (RIA) 79005;
January 3, 1979, Filed
Ps' petition contained no allegations of error in the deficiencies or additions to tax determined by the Commissioner. At a hearing in the case, Ps refused to contest the merits of the Commissioner's determinations. Held, the Commissioner's motion to dismiss for failure to state a claim upon which relief can be granted is granted.
D…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Cupp v. CommissionerUnited States Tax Court · 1975
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Hatfield v. CommissionerUnited States Tax Court · 1977
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hoffman v. CommissionerUnited States Tax Court · 1979
- Wharton v. CommissionerUnited States Tax Court · 1980