Swanson v. Commissioner
United States Tax Court
Held, petitioner is not entitled to a jury trial in the United States Tax Court.
1Opinion of the Court
OPINION
Drennen, Judge:
In a notice of deficiency dated May 9,1974, the Commissioner of Internal Revenue determined deficiencies in petitioner’s income taxes for the years 1969 and 1970. Petitioner filed a timely petition with the Tax Court for a redetermination of the deficiency. Sec. 6213(a), I.R.C. 1954. Issue having been joined, the case has been set for trial at the trial calendar of the Court in Washington, D.C. beginning May 3, 1976.
On February 20, 1976, petitioner filed a motion for trial by jury, relying on the seventh amendment to the Constitution. Respondent filed an objection to…
2Cases cited21 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Curtis v. LoetherSupreme Court of the United States · 1974
- Reisman v. CaplinSupreme Court of the United States · 1964
- Flora v. United StatesSupreme Court of the United States · 1958
16 more not listed; retrieve them via the Exa API.
3Cited by101 opinions
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- In the Matter of Thomas v. Cassidy, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1990
- Swanson v. Comm'rUnited States Tax Court · 2003
- Neilson v. CommissionerUnited States Tax Court · 1990
- Browne v. CommissionerUnited States Tax Court · 1980
96 more not listed; retrieve them via the Exa API.