Habersham-Bey v. Commissioner
United States Tax Court
Petitioner claims exemption from Federal income tax on the ground that she is a "Moorish American." Petitioner submitted to her employer a Form W-4 on which she claimed 13 exemptions even though she knew she was entitled to no more than 3 exemptions. She filed the false Form W-4 in order to stop withholding of Federal income taxes from her wages. She did not file Federal income tax returns for the years in issue, and did not pay tax.
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Petitioner claims exemption from Federal income tax on the ground that she is a "Moorish American." Petitioner submitted to her employer a Form W-4 on which she claimed 13 exemptions even though she knew she was entitled to no more than 3 exemptions. She filed the false Form W-4 in order to stop withholding of Federal income taxes from her wages. She did not file Federal income tax returns for the years in issue, and did not pay tax. Held: 1. Petitioner's constitutional arguments are rejected; she is subject to Federal income taxation. 2. Additions to tax are imposed under sec. 6653(b)…
1Opinion of the Court
Chabot, Judge:
Respondent determined deficiencies in Federal individual income tax and additions to tax under sections 6653(b)1 (fraud) and 6654(a) (estimated tax) against petitioner as follows:
Additions to tax
Year Deficiency Sec. 6653(b) Sec. 6654(a)
1975 $2,005.07 $1,002.54 $71.99
1976 1,813.00 906.50 69.40
1977 1,994.00 997.00 71.02
By amendment to answer, respondent asserts in the alternative that, if the Court determines that petitioner’s underpayments were not due to fraud, then petitioner is liable for additions to tax under sections 6651(a) (failure to file return) and 6653(a) (negligence)…
2Cases cited33 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Stone v. CommissionerUnited States Tax Court · 1971
28 more not listed; retrieve them via the Exa API.
3Cited by221 opinions
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- Hebrank v. CommissionerUnited States Tax Court · 1983
- Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Kotmair v. CommissionerUnited States Tax Court · 1986
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