Ronald Isley v. Commissioner

141 T.C. No. 11

UNITED STATES TAX COURT RONALD ISLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5616-11L. Filed November 6, 2013. P was a founding member of the popular Isley Brothers singing group, which for many years generated substantial income from personal appearances and record sales. P failed to pay Federal income tax on much of that income. The Commissioner sought to collect unpaid tax for all but five years within the 1971-95 period by filing proofs of claim in two bankruptcy proceedings (bankruptcies I & II), which resulted in his collection of…