Bosurgi v. Commissioner
United States Tax Court
R seeks a default judgment against Ps pursuant to Rule 123(a), Tax Court Rules of Practice and Procedure. R alleges that Ps are liable for determined amounts of estate tax and additions to tax as transferees of the assets of an estate. Ps did not appear for their scheduled trial at which time R asked the Court to enter a default judgment. Ps' counsel withdrew as counsel of record in 1976. Ps have not responded to this Court's orders or communicated with this Court.
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R seeks a default judgment against Ps pursuant to Rule 123(a), Tax Court Rules of Practice and Procedure. R alleges that Ps are liable for determined amounts of estate tax and additions to tax as transferees of the assets of an estate. Ps did not appear for their scheduled trial at which time R asked the Court to enter a default judgment. Ps' counsel withdrew as counsel of record in 1976. Ps have not responded to this Court's orders or communicated with this Court. Held, entry of a default pursuant to Rule 123(a) is appropriate in these cases. Held, further, entry of a default has the effect…
1Opinion of the Court
OPINION
Williams, Judge:*
These cases are before the Court on respondent’s motion for default judgment pursuant to Rule 123(a), Tax Court Rules of Practice and Procedure.
The Commissioner determined a deficiency in the Federal estate tax of the Estate of Adriana Bosurgi, deceased, in the amount of $403,988.78, and an addition to tax pursuant to section 6651(a)(1)1 of $100,997.20. Respondent asserts that petitioners, sons of Adriana Bosurgi, are liable for the determined amounts of estate tax and addition to tax as transferees of the assets of the estate.2 The issue this Court must decide is…
2Cases cited17 opinions
- Nishimatsu Construction Co., Ltd. v. Houston National Bank, Defendant-Third Party v. Jack D. Baize, Third PartyCourt of Appeals for the Third Circuit · 1975
- Commissioner v. SternSupreme Court of the United States · 1958
- Hughes Tool Co. v. Trans World Airlines, Inc.Supreme Court of the United States · 1973
- Trans World Airlines, Inc. v. Howard R. Hughes, and Hughes Tool Company and Raymond M. HollidayCourt of Appeals for the Second Circuit · 1971
- Doncaster v. CommissionerUnited States Tax Court · 1981
12 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Smith v. CommissionerUnited States Tax Court · 1988
- Coninck v. CommissionerUnited States Tax Court · 1993
- Martin v. CommissionerUnited States Tax Court · 1987
- Tucker v. Comm'rUnited States Tax Court · 2014
19 more not listed; retrieve them via the Exa API.