Hartman v. Commissioner
United States Tax Court
Held, petitioner's failure to file a return cannot avoid the determination of a deficiency against him under sec. 6211(a), I.R.C. 1954. Held, further, that sec. 6020(b)(1), I.R.C. 1954, does not require respondent to file a return for petitioner before issuing a statutory notice of deficiency. Held, further, that sec. 6020(b)(2), I.R.C. 1954, does not require that a statutory notice of deficiency be made under oath.
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Held, petitioner's failure to file a return cannot avoid the determination of a deficiency against him under sec. 6211(a), I.R.C. 1954. Held, further, that sec. 6020(b)(1), I.R.C. 1954, does not require respondent to file a return for petitioner before issuing a statutory notice of deficiency. Held, further, that sec. 6020(b)(2), I.R.C. 1954, does not require that a statutory notice of deficiency be made under oath. Held, further, that placing the burden of proof on petitioner does not violate any of his constitutional rights. Held, further, that petitioner's other assertions relating to a…
1Opinion of the Court
OPINION
Tannenwald, Judge:
Petitioner has filed a number of pretrial motions with this Court. Remaining for our consideration are the following:
Date filed Motion
Nov. 16,1973_ Notice of Exercise of Fourth & Fifth Amendment Rights and Motion for Removal to U.S. District Court
Dec. 5,1973 _ Motion for Discovery
Dec. 31,1973 _ Motion to Dismiss the Deficiency, etc.
This Court has, by order, already disposed of many of the elements of petitioner’s demands. In large degree, the rationale for such dispositions has been articulated in Edward A. Cupp, 65 T.C. 68 (1975),1 and we see no purpose to be served…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Cupp v. CommissionerUnited States Tax Court · 1975
- Harper v. CommissionerUnited States Tax Court · 1970
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3Cited by91 opinions
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- McGahen v. CommissionerUnited States Tax Court · 1981
- Rechtzigel v. CommissionerUnited States Tax Court · 1982
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- United States v. Thomas E. VerkuilenCourt of Appeals for the Seventh Circuit · 1982
86 more not listed; retrieve them via the Exa API.