Legal Opinion
Hilvety v. Commissioner
Court of Appeals for the Seventh Circuit
Decided October 17, 2001No. 01-2007, 01-2008, 01-2009, 01-2010PublishedCited by 2 opinions
1Opinion of the Court
ORDER
Brian, Mark, Tammy, and Beverly Hilvety filed petitions in the tax court seeking redetermination of deficiencies and additions to tax. The tax court dismissed their petitions for want of prosecution, and we affirm.
The taxpayers failed to file income tax returns for some or all of the years 1992 to 1996. The Commissioner issued notices of deficiency, and the taxpayers sought redetermination, each maintaining via separate petition that the Commissioner was “acting outside the limitation defined by the Sixteenth Amendment.” The cases were later consolidated. Prior to trial, the taxpayers…
2Cases cited10 opinions
- Support Systems International, Inc. v. Richard MackCourt of Appeals for the Seventh Circuit · 1995
- W. W. Windle Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Paul Sauers, Box 1573, Atlantic City, Nj 08404 v. Commissioner of Internal Revenue. Appeal of Paul SauersCourt of Appeals for the Third Circuit · 1985
- United States v. Roosevelt OliverCourt of Appeals for the Seventh Circuit · 1974
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3Cited by2 opinions
- Hilvety v. CommissionerCourt of Appeals for the Seventh Circuit · 2007
- Hilvety v. Commissioner of Internal RevenueSupreme Court of the United States · 2002