Legal Opinion

BAGBY v. COMMISSIONER OF INTERNAL REVENUE

United States Tax Court

Decided April 12, 1994No. Docket Nos. 18538-90, 18796-90, 18865-90Published

After filing petitions, T failed to respond to R's informal communications. Until 2 days before trial, T failed to respond to most of R's formal communications and failed to comply with the Court's orders to respond.

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After filing petitions, T failed to respond to R's informal communications. Until 2 days before trial, T failed to respond to most of R's formal communications and failed to comply with the Court's orders to respond. T provided purported copies of joint returns that he alleged he and his wife (W), had filed for 1985, 1986, and 1987. T signed W's name on the returns that he had allegedly filed for 1985 and 1986. T represented to R and testified at trial that those signatures were W's. T altered copies of checks and represented to R and testified that the altered copies were true copies of…

1Opinion of the Court

STEVEN D. BAGBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

BAGBY v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 18538-90, 18796-90, 18865-90

United States Tax Court

102 T.C. 596; 1994 U.S. Tax Ct. LEXIS 25; 102 T.C. No. 23;

April 12, 1994, Filed

After filing petitions, T failed to respond to R's informal communications. Until 2 days before trial, T failed to respond to most of R's formal communications and failed to comply with the Court's orders to respond. T provided purported copies of joint returns that he alleged he and his wife (W), had filed for 1985, 1986, and 1987. T…

2Cases cited31 opinions

  1. Spies v. United StatesSupreme Court of the United States · 1943
  2. Rowlee v. CommissionerUnited States Tax Court · 1983
  3. Stone v. CommissionerUnited States Tax Court · 1971
  4. Otsuki v. CommissionerUnited States Tax Court · 1969
  5. Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968

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