Niedringhaus v. Commissioner
United States Tax Court
R determined that P's failure to file returns and pay estimated tax and other related activities were fraudulent within the meaning of sec. 6653(b)(1) and ( 2), I.R.C. P, relying on the recent Supreme Court opinion in Cheek v. United States,498 U.S. 192 (1991), contends that there is no fraud "because of his good faith, although erroneous, understanding of the tax laws due to his having accepted a false premise into his thinking process about the question of tax liability."
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R determined that P's failure to file returns and pay estimated tax and other related activities were fraudulent within the meaning of sec. 6653(b)(1) and ( 2), I.R.C. P, relying on the recent Supreme Court opinion in Cheek v. United States,498 U.S. 192 (1991), contends that there is no fraud "because of his good faith, although erroneous, understanding of the tax laws due to his having accepted a false premise into his thinking process about the question of tax liability." P had filed returns for many years before becoming involved with tax protesters. Held, P did not have a good-faith…
1Opinion of the Court
Gerber, Judge:
By statutory notice of deficiency, respondent determined deficiencies in petitioners’ Federal income taxes and additions to tax as follows:
Additions to tax
Year Deficiency Sec. 6651 Sec. 6653(a) Sec. 6653(a)(1) Sec. 6654
1979 -0- $2,030.00 $406.00 - - - $336
1980 $4,017 2,797.25 559.45 - - - 712
1981 -0- 2,840.75 --- 1 $568.15 870
Additions to tax
Year Deficiency Sec. 6653(b)(1) Sec. 6653(b)(2) Sec. 6654 Sec. 66615
1982 -0- $3,131 1 $609 $1,566
1983 $3,809 7,021 2 860 3,511
1984 5,717 8,113 3 1,020 4,057
1985 4,164 8,292 4 950 4,146
All section references are to the Internal Revenue Code…
2Cases cited72 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. BoyleSupreme Court of the United States · 1985
- Cheek v. United StatesSupreme Court of the United States · 1991
- Neely v. CommissionerUnited States Tax Court · 1985
67 more not listed; retrieve them via the Exa API.
3Cited by255 opinions
- City of New York v. Smokes-Spirits. Com, Inc.Court of Appeals for the Second Circuit · 2008
- Sadler v. CommissionerUnited States Tax Court · 1999
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Bagby v. CommissionerUnited States Tax Court · 1994
- Cavazos v. Comm'rUnited States Tax Court · 2008
250 more not listed; retrieve them via the Exa API.