Clark v. Commissioner
United States Tax Court
P filed false Forms W-4 claiming exemption from Federal income tax and failed to file Federal income tax returns for the taxable years 1981 through 1986. P claims that his wages are not income. Held, P is liable for the deficiencies as set forth in R's notice of deficiency. Held further, P is liable for the additions to tax for fraud as set forth in the notice of deficiency.
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P filed false Forms W-4 claiming exemption from Federal income tax and failed to file Federal income tax returns for the taxable years 1981 through 1986. P claims that his wages are not income. Held, P is liable for the deficiencies as set forth in R's notice of deficiency. Held further, P is liable for the additions to tax for fraud as set forth in the notice of deficiency. Held further, P is liable for the additions to tax for failing to file estimated tax with proper adjustments to reflect any withholding credits to which P is entitled under I.R.C. sec. 31. Held further, petitioner is…
1Opinion of the Court
JIMMY PAUL CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clark v. Commissioner
Docket No. 1872-89
United States Tax Court
T.C. Memo 1991-496; 1991 Tax Ct. Memo LEXIS 545; 62 T.C.M. (CCH) 917; T.C.M. (RIA) 91496;
October 1, 1991, Filed
Decision will be entered under Rule 155.
P filed false Forms W-4 claiming exemption from Federal income tax and failed to file Federal income tax returns for the taxable years 1981 through 1986. P claims that his wages are not income. Held, P is liable for the deficiencies as set forth in R's notice of deficiency. Held further, P is liable for the…
2Cases cited7 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Habersham-Bey v. CommissionerUnited States Tax Court · 1982
- Hebrank v. CommissionerUnited States Tax Court · 1983
- Stratton v. CommissionerUnited States Tax Court · 1970
- Professional Services v. CommissionerUnited States Tax Court · 1982
2 more not listed; retrieve them via the Exa API.