Berkery v. Commissioner
United States Tax Court
Petitioner was indicted for violating Federal drug laws. Petitioner was not arrested upon being indicted because he was a fugitive from justice. Petitioner presently remains a fugitive from justice. Held, petitioner's residence for purposes of sec. 7482(b), I.R.C. 1954, was in Philadelphia, Pennsylvania, at the time the petitions in these cases were filed. Brewin v. Commissioner, 72 T.C. 1055, 1059 (1979), revd. and remanded on other issue 639 F.2d 805 (D.C.
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Petitioner was indicted for violating Federal drug laws. Petitioner was not arrested upon being indicted because he was a fugitive from justice. Petitioner presently remains a fugitive from justice. Held, petitioner's residence for purposes of sec. 7482(b), I.R.C. 1954, was in Philadelphia, Pennsylvania, at the time the petitions in these cases were filed. Brewin v. Commissioner, 72 T.C. 1055, 1059 (1979), revd. and remanded on other issue 639 F.2d 805 (D.C. Cir. 1981). Held, further, these cases are dismissed because petitioner is a fugitive from justice. Molinaro v. New Jersey, 396 U.S. 365…
1ConcurrenceHamblen, J.
I agree with the majority, but Judge Whitaker raises important issues in his dissent which impel me to respond. For the reasons set forth below, I believe that the majority properly assumes that we have the power to dismiss these cases due to the petitioner’s fugitive status, and that the power was properly applied.
Power of the Court
Section 7453 provides, in relevant part, that “the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure * * * as the Tax Court may prescribe.” Rule 123(b), promulgated pursuant to section 7453,…
2Cases cited16 opinions
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Molinaro v. New JerseySupreme Court of the United States · 1970
- Braley v. CampbellCourt of Appeals for the Tenth Circuit · 1987
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Eash v. Riggins Trucking Inc.Court of Appeals for the Third Circuit · 1985
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