Hodges v. Comm'r
United States Tax Court
P filed no income tax return for 2000, and R determined a deficiency in tax and additions to tax on account thereof. P disputes his obligation to file an income tax return and pay tax on constitutional grounds, disputes R's disallowance of basis in various securities sold by P, and challenges the additions to tax. 1. Held: P's claim that he has no obligation to file a tax return and pay tax is without merit. 2. Held, further, P has failed to prove that his basis in any of…
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P filed no income tax return for 2000, and R determined a deficiency in tax and additions to tax on account thereof. P disputes his obligation to file an income tax return and pay tax on constitutional grounds, disputes R's disallowance of basis in various securities sold by P, and challenges the additions to tax. 1. Held: P's claim that he has no obligation to file a tax return and pay tax is without merit. 2. Held, further, P has failed to prove that his basis in any of the securities is greater than zero. 3. Held, further, P is liable for an addition to tax under sec. 6651(a)(1), I.R.C.,…
1Opinion of the Court
GLENN S. HODGES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hodges v. Comm'r
No. 8582-03
United States Tax Court
T.C. Memo 2005-168; 2005 Tax Ct. Memo LEXIS 169; 90 T.C.M. (CCH) 23;
July 11, 2005, Filed
P filed no income tax return for 2000, and R determined a deficiency in tax and additions to tax on account thereof. P disputes his obligation to file an income tax return and pay tax on constitutional grounds, disputes R's disallowance of basis in various securities sold by P, and challenges the additions to tax.
1. Held: P's claim that he has no obligation to file a tax return and…
2Cases cited12 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Clarence W. Steinbrecher and Jeannette D. Steinbrecher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Nathan Fleischer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
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