Takaba v. Comm'r
United States Tax Court
This case is before the Court to consider whether P must pay a penalty pursuant to sec. 6673(a)(1), I.R.C., and whether P's counsel must pay certain of R's costs pursuant to sec. 6673(a)(2), I.R.C.
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This case is before the Court to consider whether P must pay a penalty pursuant to sec. 6673(a)(1), I.R.C., and whether P's counsel must pay certain of R's costs pursuant to sec. 6673(a)(2), I.R.C. P, initially pro se, made frivolous arguments, which were continued by P's counsel, who further advocated the frivolous argument that the regulations under sec. 861, I.R.C., establish that, although P is a U.S. citizen, P's income in the form of remuneration for services and bank interest received from sources within the United States is not subject to tax. 1. Held: P is liable for a penalty under…
1Opinion of the Court
OPINION
Halpern, Judge:
This case is before the Court to consider whether petitioner must pay a penalty pursuant to section 6673(a)(1) and whether petitioner’s counsel, Paul J. Sulla, Jr. (Mr. Sulla), must pay certain of respondent’s costs pursuant to section 6673(a)(2). For the reasons that follow, the Court shall impose on petitioner a penalty of $15,000 and on Mr. Sulla a liability of $10,500.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Backgrou…
2Cases cited29 opinions
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- Ernst & Ernst v. HochfelderSupreme Court of the United States · 1976
- St. Amant v. ThompsonSupreme Court of the United States · 1968
- In Re Silicon Graphics Inc. Securities Litigation. Edmund J. Janas v. Edward R. McCracken Michael Ramsay Robert K. Burgess Thomas J. Oswald Teruyasu Sekimoto Forest Baskett Stephen Goggiano William M. Kelly Lucille Shapiro Silicon Graphics, Inc., Deanna Brody Andrea S. Donald Israel Buck Ruth Buck Denise Struthers Thomas G. Di Cicco Ira Steven B. Ewall Rosalyn Golaine Jerry Krim Mary Anne Beke Herman Grossman Samuel J. Reiner Dennis Lucas v. Edward R. McCracken Michael Ramsay Robert K. Burgess Thomas J. Oswald Teruyasu Sekimoto Forest Baskett Stephen Goggiano William M. Kelly Lucille Shapiro Silicon Graphics, Inc.Court of Appeals for the Ninth Circuit · 1999
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