Legal Opinion
Gregory T. Granado v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 5, 1986No. 85-2500PublishedCited by 60 opinions
1Per curiam
Section 6653(b) of the Internal Revenue Code provides that “if any part of any underpayment ... of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment.” The issue presented in this case is whether the Commissioner may assess civil fraud penalties on a tax protester who filed numerous false W-4 forms in 1980 and 1981 and failed to file tax returns in those years. Appellant Granado claims that he is not liable for the fraud penalties because he notified the Commissioner through various communications that he was…
2Cases cited10 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Haldane M. Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- Abrams v. CommissionerUnited States Tax Court · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Morton M. Hill, Jr. v. Norfolk and Western Railway CompanyCourt of Appeals for the Seventh Circuit · 1987
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Coghlan v. StarkeyCourt of Appeals for the Fifth Circuit · 1988
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
55 more not listed; retrieve them via the Exa API.