Beringer v. Commissioner
United States Board of Tax Appeals
Where a petition assails both the deficiency and the fraud penalty, a failure of the petitioner to file a reply to the affirmative allegations of the answer as required by Rule 15 is not sufficient foundation for a motion for judgment in the full amount of deficiency an penalty.
1Opinion of the Court
OPINION.
Sterni-iagen:
The Commissioner made the following determinations in respect of the liability of petitioning taxpayer:
1920 Deficiency-$2,154. 05
Penalty of 25 percent for failure to file a return_ 538. 51
Penalty of 50 percent for fraud_ 1, 077.03
1927 Deficiency_ 1, 909, 54
Penalty of 25 percent for failure to file a return_ 477.39
Penalty of 50 percent for fraud_ 954.77
1928 Deficiency_ 1, 565.76
Penalty of 50 percent for fraud_ 782.88
Notice thereof was duly mailed to the petitioner on October 18, 1932, and the petitioner filed his petition with the Board on December 17, 1932. In the…
2Cases cited1 opinion
- Wade v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by3 opinions
- Beringer v. CommissionerUnited States Board of Tax Appeals · 1933
- Bowen v. CommissionerUnited States Tax Court · 1954
- Downer v. CommissionerUnited States Tax Court · 1945