Brooks v. Commissioner
United States Tax Court
Respondent determined deficiencies totaling $ 123,582.09 and additions to tax for fraud under sec. 6653(b), I.R.C. 1954, totaling $ 61,791.06, for the years 1967 through 1973. The case was twice set for trial and continued at petitioner's request. At the time of the second continuance, and also after the third notice of trial was sent, petitioner was warned that the case would not be continued again. Petitioner did not appear on the date set for trial.
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Respondent determined deficiencies totaling $ 123,582.09 and additions to tax for fraud under sec. 6653(b), I.R.C. 1954, totaling $ 61,791.06, for the years 1967 through 1973. The case was twice set for trial and continued at petitioner's request. At the time of the second continuance, and also after the third notice of trial was sent, petitioner was warned that the case would not be continued again. Petitioner did not appear on the date set for trial. A default was declared, and respondent proceeded to trial of the fraud issues. Held, motion to set aside default, on ground that petitioner's…
1Opinion of the Court
Cohen, Judge:
Respondent determined deficiencies in and additions to tax as follows:
Year Deficiencies Additions to tax sec. bb53(bJ1
1967 $4,568.92 $2,284.46
1968 4,237.88 2,118.94
1969 13,636.67 6,818.34
1970 51,314.19 25,657.10
1971 10,762.24 5,381.12
1972 24,442.05 12,221.03
1973 14,620.14 7,310.07
On the third date on which the case was set for trial, following two continuances requested by petitioner, petitioner failed to appear. The Court declared a default and allowed respondent to present evidence with respect to the additions to tax for fraud. Petitioner has moved to set aside the default,…
2Cases cited35 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. MitchellSupreme Court of the United States · 1938
- Stone v. CommissionerUnited States Tax Court · 1971
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3Cited by105 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
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- Rutana v. CommissionerUnited States Tax Court · 1987
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- Stamm International Corp. v. CommissionerUnited States Tax Court · 1988
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