Kotmair v. Commissioner
United States Tax Court
P, an individual and a tax protester, failed to file income tax returns for 1975 and 1976. P was thereafter convicted of willful failure to file returns for these years, under sec. 7203, I.R.C. 1954. Under the facts: Held, P's income for the years 1975 and 1976 redetermined. Held, P is not entitled to recompute his income under the completed contract method.
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P, an individual and a tax protester, failed to file income tax returns for 1975 and 1976. P was thereafter convicted of willful failure to file returns for these years, under sec. 7203, I.R.C. 1954. Under the facts: Held, P's income for the years 1975 and 1976 redetermined. Held, P is not entitled to recompute his income under the completed contract method. Held, P is not liable for additions to tax under sec. 6653(b), I.R.C. 1954. Held, the principles of collateral estoppel apply to proposed additions to tax under secs. 6651(a)(1) and 6653(a), I.R.C. 1954.
1Opinion of the Court
KDRNER, Judge:
Respondent determined deficiencies of income tax and additions to tax against petitioner for the years and in the amounts as follows:
Calendar year Deficiency of tax Additions to tax sec. 6653(b)1
1974 $81,551.80 $40,775.90
1975 73,748.90 36,874.45
1976 267,774.70 133,887.35
In addition to the above determinations, respondent, in his answer filed herein, affirmatively pleaded, as an alternative to his determinations of additions to tax under section 6653(b), that if the Court should find such additions to tax not applicable, petitioner was hable for additions to tax for each of the…
2Cases cited42 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- United States v. MurdockSupreme Court of the United States · 1934
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3Cited by118 opinions
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- Vallone v. CommissionerUnited States Tax Court · 1987
- Estate of Spruill v. CommissionerUnited States Tax Court · 1987
- Jensen v. State Tax CommissionUtah Supreme Court · 1992
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