Brunner v. Comm'r
United States Tax Court
P failed to file a Federal income tax return for the 1997 year. R subsequently determined a deficiency and additions to tax, which P then contested on the basis of tax protester arguments. Held: P is liable for the deficiency determined by R, for additions to tax under secs. 6651(a)(1) and 6654, I.R.C., and for a penalty under sec. 6673, I.R.C.
1Opinion of the Court
BRIAN TIMOTHY BRUNNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brunner v. Comm'r
No. 5133-03
United States Tax Court
T.C. Memo 2004-187; 2004 Tax Ct. Memo LEXIS 193; 88 T.C.M. (CCH) 136;
August 24, 2004, Filed
Decision was entered for respondent.
P failed to file a Federal income tax return for the 1997 year.
R subsequently determined a deficiency and additions to tax,
which P then contested on the basis of tax protester arguments.
Held: P is liable for the deficiency determined by R, for
additions to tax under secs. 6651(a)(1) and 6654, I.R.C., and
for a penalty under sec. 6673, I.R.C.
2Cases cited22 opinions
- Mapp v. OhioSupreme Court of the United States · 1961
- Welch v. HelveringSupreme Court of the United States · 1933
- Boyd v. United StatesSupreme Court of the United States · 1886
- Weeks v. United StatesSupreme Court of the United States · 1914
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Murray v. Comm'rUnited States Tax Court · 2012