Coninck v. Commissioner
United States Tax Court
At the time set for trial, there was no appearance by or on behalf of P. R moved that this case be dismissed on the basis that P is a fugitive from justice, and argues that we should decline to exercise jurisdiction to redetermine the deficiency and additions to tax determined by R. Held: P's fugitive status is not a basis for dismissal on jurisdictional grounds since P's petition was timely filed in accordance with the applicable statutes and Rules.
Read the full summary
At the time set for trial, there was no appearance by or on behalf of P. R moved that this case be dismissed on the basis that P is a fugitive from justice, and argues that we should decline to exercise jurisdiction to redetermine the deficiency and additions to tax determined by R. Held: P's fugitive status is not a basis for dismissal on jurisdictional grounds since P's petition was timely filed in accordance with the applicable statutes and Rules. Held further: P's deemed admissions pursuant to Rule 90(c) support a decision in R's favor on all issues.
1Opinion of the Court
OPINION
Ruwe, Judge:
This case is before the Court on respondent’s motion to dismiss for cause pursuant to Rule 53.1 Respondent asks that we dismiss by refusing to exercise our jurisdiction.
Respondent determined a deficiency in petitioner’s Federal income tax and additions to tax as follows:
Additions to tax
Year Deficiency Sec. 6653(b)(1) Sec. 6653(b)(2) Sec. 6661
1985 $43,466 $21,733 50% of the $10,867 interest due on $43,466
After the notice of deficiency was sent and the petition filed in this case, respondent, on May 7, 1992, filed a notice of jeopardy assessment for 1985, pursuant to section…
2Cases cited21 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Molinaro v. New JerseySupreme Court of the United States · 1970
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Petzoldt v. CommissionerUnited States Tax Court · 1989
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- NT, Inc. v. Comm'rUnited States Tax Court · 2006
- Johnny Daccarett-Ghia, Alleged Alter Ego or Nominee of Friko Corporation v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1996
- Hallmark Cards v. CommissionerUnited States Tax Court · 1998
- Wiksell v. CommissionerUnited States Tax Court · 1994
- Stafford v. CommissionerUnited States Tax Court · 1997
13 more not listed; retrieve them via the Exa API.