Coomes v. Commissioner
United States Tax Court
Respondent disallowed, for lack of substantiation, certain deductions claimed by petitioner on his 1973 and 1974 Federal income tax returns. Petitioner was served with a subpoena duces tecum calling for him to produce at the trial of this case certain by-laws and financial records of the Universal Christian Church, Inc., the organization to which the contributions were allegedly made and of which petitioner was allegedly a director.
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Respondent disallowed, for lack of substantiation, certain deductions claimed by petitioner on his 1973 and 1974 Federal income tax returns. Petitioner was served with a subpoena duces tecum calling for him to produce at the trial of this case certain by-laws and financial records of the Universal Christian Church, Inc., the organization to which the contributions were allegedly made and of which petitioner was allegedly a director. Petitioner appeared when the case was called for trial, but he refused to comply with the subpoena duces tecum as ordered by the Court. Held, petitioner's failure…
1Opinion of the Court
VINCENT M. COOMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Coomes v. Commissioner
Docket No. 9686-76.
United States Tax Court
T.C. Memo 1978-302; 1978 Tax Ct. Memo LEXIS 212; 37 T.C.M. (CCH) 1262; T.C.M. (RIA) 78302;
August 2, 1978, Filed
Respondent disallowed, for lack of substantiation, certain deductions claimed by petitioner on his 1973 and 1974 Federal income tax returns. Petitioner was served with a subpoena duces tecum calling for him to produce at the trial of this case certain by-laws and financial records of the Universal Christian Church, Inc., the organization to…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Johnson v. RobisonSupreme Court of the United States · 1974
- Gillette v. United StatesSupreme Court of the United States · 1971
- The King's Garden, Inc. v. Federal Communications Commission and United States of AmericaCourt of Appeals for the D.C. Circuit · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States of America, and Michael R. Murphy, Internal Revenue Agent v. Universal Christian Chruch, Vincent M. Coomes, PastorCourt of Appeals for the Sixth Circuit · 1985