Evans Publ'g, Inc. v. Comm'r
United States Tax Court
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.
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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 jurisdiction over R's affirmative allegations contained in the answer to the second amended petition that the additional individuals are employees of P and that P is…
1Opinion of the Court
EVANS PUBLISHING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evans Publ'g, Inc. v. Comm'r
No. 8278-00
United States Tax Court
119 T.C. 242; 2002 U.S. Tax Ct. LEXIS 52; 119 T.C. No. 14; Unemployment Ins. Rep. (CCH) P16,793;
November 7, 2002, Filed
Petitioner's motion to strike denied.
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…
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
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