Betz v. Commissioner
United States Tax Court
A timely petition was filed on June 10, 1985. R failed to file a timely answer. On June 8, 1987, in response to an order of the Court, R's motion to file answer out of time was filed and R's answer was lodged. Held, R failed to establish that he exercised reasonable diligence to ensure that his answer was timely filed.
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A timely petition was filed on June 10, 1985. R failed to file a timely answer. On June 8, 1987, in response to an order of the Court, R's motion to file answer out of time was filed and R's answer was lodged. Held, R failed to establish that he exercised reasonable diligence to ensure that his answer was timely filed. Held, further, that R's motion to file answer out of time is granted except that as a sanction under Rules 104 and 123 for R's failure to timely file his answer, it shall be deemed established that R erred in determining that additional interest is due from P's under sec.…
1Opinion of the Court
OPINION
COHEN, Judge:
This case was heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A of the Code.1 The Court agrees with and adopts the Special Trial Judge’s opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Special Trial Judge:
This case came before the Court on respondent’s motion to file answer out of time. A notice of deficiency was issued to petitioners on March 28, 1985, determining a deficiency for the taxable year 1981 in the amount of $12,672. Respondent also determined additions to tax under section 6653(a)(1) in the…
2Cases cited8 opinions
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Vermouth v. CommissionerUnited States Tax Court · 1987
- William D. Bowman and Charlotte N. Bowman v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Dixon v. CommissionerUnited States Tax Court · 1973
- Estate of Quirk v. CommissionerUnited States Tax Court · 1973
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3Cited by19 opinions
- Estate of SpearCourt of Appeals for the Third Circuit · 1994
- Waterman v. CommissionerUnited States Tax Court · 1988
- Lewis v. CommissionerUnited States Tax Court · 1988
- Bolton v. CommissionerUnited States Tax Court · 1989
- Estate of Spear v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
14 more not listed; retrieve them via the Exa API.