Marshall v. Commissioner
United States Tax Court
Held, allegations deemed admitted under Rule 90(c) were sufficient to sustain respondent's deficiency determination, and respondent's motion for summary judgment on that issue is granted. Held, further, allegations deemed admitted under Rule 90(c) were sufficient to satisfy respondent's burden of proving fraud, and respondent's motion for summary judgment on that issue is granted.
1Opinion of the Court
OPINION
Nims, Judge:
This matter is before the Court on respondent’s motion for summary judgment pursuant to Rule 121.1
Respondent determined deficiencies in and additions to petitioners’ Federal income tax as follows:
Additions to tax
Year Deficiency sec. 6653(b)
1974 $14,801.01 $7,400.51
1975 9,314.21 4,657.10
Respondent’s motion for summary judgment raises the following issues: (1) Whether petitioners underreported income from the operation of a Gulf service station during the years in issue; and (2) whether petitioners are liable for additions to tax for fraud under section 6653(b).
This matter…
2Cases cited5 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Doncaster v. CommissionerUnited States Tax Court · 1981
- Freedson v. CommissionerUnited States Tax Court · 1975
- Professional Services v. CommissionerUnited States Tax Court · 1982
3Cited by127 opinions
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- Richard M. Baptiste, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
- Claude Douge and Jacqueline Douge v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
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