Crowder v. Commissioner
United States Tax Court
Respondent's Motion To Dismiss Based Upon Failure To State A Claim Upon Which Relief Can Be Granted, granted. Petition failed to allege any errors in respondent's determination of petitioners' tax liability or any facts concerning their taxable income, but instead recited various baseless constitutional arguments which have been decided adversely by this and other courts many times.
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Respondent's Motion To Dismiss Based Upon Failure To State A Claim Upon Which Relief Can Be Granted, granted. Petition failed to allege any errors in respondent's determination of petitioners' tax liability or any facts concerning their taxable income, but instead recited various baseless constitutional arguments which have been decided adversely by this and other courts many times. When the case was called for hearing on respondent's motion to dismiss petitioners refused to discuss the propriety of respondent's motion to dismiss or facts relative to their taxable income.
1Opinion of the Court
JAMES T. CROWDER AND MARY W. CROWDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crowder v. Commissioner
Docket No. 10145-77.
United States Tax Court
T.C. Memo 1978-273; 1978 Tax Ct. Memo LEXIS 240; 37 T.C.M. (CCH) 1173; T.C.M. (RIA) 78273;
July 24, 1978, Filed; As Amended August 17, 1978
Respondent's Motion To Dismiss Based Upon Failure To State A Claim Upon Which Relief Can Be Granted, granted. Petition failed to allege any errors in respondent's determination of petitioners' tax liability or any facts concerning their taxable income, but instead recited various baseless…
2Cases cited6 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Swanson v. CommissionerUnited States Tax Court · 1976
- Egnal v. CommissionerUnited States Tax Court · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Richard D. May v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Ritchie v. CommissionerUnited States Tax Court · 1979
- Ritchie v. CommissionerUnited States Tax Court · 1979
- Wilkinson v. CommissionerUnited States Tax Court · 1979