Legal Opinion
Evans Publishing, Inc. v. Commissioner
United States Tax Court
Decided November 7, 2002No. 8278-00Unknown
1Opinion of the Court
119 T.C. No. 14
UNITED STATES TAX COURT EVANS PUBLISHING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8278-00. Filed November 7, 2002. P moved to strike paragraphs from the answer to the second amended petition, in which paragraphs R affirmatively alleged that additional individuals (H and W) were employees of P, that P compensated H and W through the payment of commissions, personal expenses, and wages disguised as loans, and that P was liable for additional employment tax, additions to tax, and penalties. Held: Pursuant to sec. 7436, I.R.C., the Court has…
2Cases cited14 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Ewing v. CommissionerUnited States Tax Court · 2002
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Henry Randolph Consulting v. CommissionerUnited States Tax Court · 1999
9 more not listed; retrieve them via the Exa API.