Rowlee v. Commissioner
United States Tax Court
Taxpayer, a wage earner, failed to file tax returns. No tax was withheld by his employers because he submitted W-4 forms on which he claimed either that he was exempt or that he was entitled to 10 withholding allowances. Held: The constitutional status of the Tax Court under art. I is not impacted by Northern Pipeline Construction Co. v. Marathon Pipe Line, Co., 458 U.S.
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Taxpayer, a wage earner, failed to file tax returns. No tax was withheld by his employers because he submitted W-4 forms on which he claimed either that he was exempt or that he was entitled to 10 withholding allowances. Held: The constitutional status of the Tax Court under art. I is not impacted by Northern Pipeline Construction Co. v. Marathon Pipe Line, Co., 458 U.S. (1982). Other procedural contentions and his claim that he had no duty to file returns lack merit, and the additions to tax for fraud were properly determined.
1Opinion of the Court
E. Kevan Rowlee, Petitioner v. Commissioner of Internal Revenue, Respondent
Rowlee v. Commissioner
Docket No. 12096-81
United States Tax Court
80 T.C. 1111; 1983 U.S. Tax Ct. LEXIS 70; 80 T.C. No. 61;
June 15, 1983, Filed
Decision will be entered for the respondent.
Taxpayer, a wage earner, failed to file tax returns. No tax was withheld by his employers because he submitted W-4 forms on which he claimed either that he was exempt or that he was entitled to 10 withholding allowances. Held: The constitutional status of the Tax Court under art. I is not impacted by Northern Pipeline Construction Co. v.…
2Cases cited64 opinions
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- Helvering v. MitchellSupreme Court of the United States · 1938
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