Cabirac v. Comm'r
United States Tax Court
P received wages, interest, and distributions from a pension fund and individual retirement accounts in 1997 and 1998. He filed Forms 1040 and 1040A for those years, respectively, but entered zeros on the relevant lines for computing his tax liability. P argues that the income tax is an excise tax and that he is not engaged in taxable excise activities.
Read the full summary
P received wages, interest, and distributions from a pension fund and individual retirement accounts in 1997 and 1998. He filed Forms 1040 and 1040A for those years, respectively, but entered zeros on the relevant lines for computing his tax liability. P argues that the income tax is an excise tax and that he is not engaged in taxable excise activities. R did not accept P's return forms for 1997 and 1998 as valid returns because they contained no information upon which P's tax liability could be determined. R prepared substitutes for return for P for 1997 and 1998. R's substitutes for return…
1Opinion of the Court
Ruwe, Judge:
Respondent determined the following deficiencies in petitioner’s Federal income taxes and additions to tax:
Additions to tax
Sec. Sec. Sec. Year Deficiency 6651(a)(1) 6651(a)(2) 6654
$10,371 $2,592.75 To be determined $459.70 05 05 rH
13,521 3,380.25 To be determined 618.69 00 05 05 tH
The issues for decision are: (1) Whether petitioner received wages, interest, and pension and individual retirement plan distributions as taxable income in the amounts that respondent determined; (2) whether petitioner is liable for a 10-per-cent additional tax under section 72(t)(l);1 (3) whether…
2Cases cited21 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Beard v. Comm'rUnited States Tax Court · 1984
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
16 more not listed; retrieve them via the Exa API.
3Cited by99 opinions
- Wheeler v. Comm'rUnited States Tax Court · 2006
- Swanson v. Comm'rUnited States Tax Court · 2003
- Spurlock v. Comm'rUnited States Tax Court · 2003
- Lindberg v. Comm'rUnited States Tax Court · 2010
- El v. CommissionerUnited States Tax Court · 2015
94 more not listed; retrieve them via the Exa API.