Martin v. Commissioner
United States Tax Court
Respondent moved to dismiss this case for failure properly to prosecute both as to the underlying deficiencies and additions to tax under secs. 6651(a)(1) and 6653(a), I.R.C. 1954, claimed in respondent's answer and as to which he has the burden of proof. Held, respondent's motion is granted. Bosurgi, Transferee v. Commissioner, 87 T.C. 1403 (1986), applied.
1Opinion of the Court
OPINION
TANNENWALD, Judge-.
Respondent determined deficiencies in petitioner’s Federal income tax as follows:
Addition to tax
TYE Dec. 31-Deficiency sec. 6653(b)1
1977 $758.00
1978 $810 1,163.50
1979 11,217 5,608.50
By way of amendment to his answer, respondent asserted: (a) A 25-percent addition to tax under section 6651(a)(1) (delinquency), and (b) a 5-percent addition to tax under section 6653(a) (negligence) for each of the above years as an alternative to his claim for additions to tax under section 6653(b). Respondent has since conceded the additions to tax under section 6653(b) for all 3 years…
2Cases cited2 opinions
- Kotmair v. CommissionerUnited States Tax Court · 1986
- Bosurgi v. CommissionerUnited States Tax Court · 1986
3Cited by4 opinions
- Smith v. CommissionerUnited States Tax Court · 1988
- Martin v. CommissionerUnited States Tax Court · 1987
- Peoples Loan & Trust Co. v. CommissionerUnited States Tax Court · 1989
- Smith v. CommissionerUnited States Tax Court · 1988