Eisenstein v. Commissioner
United States Tax Court
Held, the affirmative allegations in R's answer were deemed admitted under Rule 37(c), Tax Court Rules of Practice and Procedure. Such allegations deemed admitted are sufficient to sustain deficiencies for the taxable years 1980 and 1981 against petitioner.
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Held, the affirmative allegations in R's answer were deemed admitted under Rule 37(c), Tax Court Rules of Practice and Procedure. Such allegations deemed admitted are sufficient to sustain deficiencies for the taxable years 1980 and 1981 against petitioner. Held further, the allegations deemed admitted are sufficient to satisfy R's burden of proving fraud under sec. 6653(b) with respect to the taxable years 1980 and 1981. Doncaster v. Commissioner,77 T.C. 334 (1981), followed. Held further, the statute of limitations is not a bar to assessment and collection of the deficiencies.
1Opinion of the Court
VICTOR EISENSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Eisenstein v. Commissioner
Docket No. 27150-85.
United States Tax Court
T.C. Memo 1987-241; 1987 Tax Ct. Memo LEXIS 239; 53 T.C.M. (CCH) 811; T.C.M. (RIA) 87241;
May 11, 1987.
Held, the affirmative allegations in R's answer were deemed admitted under Rule 37(c), Tax Court Rules of Practice and Procedure. Such allegations deemed admitted are sufficient to sustain deficiencies for the taxable years 1980 and 1981 against petitioner. Held further, the allegations deemed admitted are sufficient to satisfy R's burden of proving…
2Cases cited7 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Doncaster v. CommissionerUnited States Tax Court · 1981
- Marshall v. CommissionerUnited States Tax Court · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Asher v. CommissionerUnited States Tax Court · 1992
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