Sydnes v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- P filed a petition in this Court to contest the disallowance of a deduction taken by him for "alimony." P previously filed two similar petitions and was twice informed by this Court that such deductions were without merit. Held, the Commissioner's motion for summary judgment is granted since there is no genuine issue as to any material fact, and his determination of a deficiency in income tax is sustained.
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Rule 121, Tax Court Rules of Practice and Procedure. -- P filed a petition in this Court to contest the disallowance of a deduction taken by him for "alimony." P previously filed two similar petitions and was twice informed by this Court that such deductions were without merit. Held, the Commissioner's motion for summary judgment is granted since there is no genuine issue as to any material fact, and his determination of a deficiency in income tax is sustained. Held, further, on the Court's own motion, damages under sec. 6673, I.R.C. 1954, are awarded to the United States since P instituted…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent’s motion for summary judgment filed herein on April 18, 1980, pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1 After a review of the record, we agree with and adopt his opinion which is set forth below.2
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
Respondent determined a $166.88 deficiency in petitioner’s Federal income tax for 1975. The only issue for decision is whether mortgage payments made by petitioner…
2Cases cited15 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Hatfield v. CommissionerUnited States Tax Court · 1977
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3Cited by68 opinions
- Abrams v. CommissionerUnited States Tax Court · 1984
- Kotmair v. CommissionerUnited States Tax Court · 1986
- Brown v. CommissionerUnited States Tax Court · 1985
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Paul E. Charczuk and Victoria Charczuk v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1985
63 more not listed; retrieve them via the Exa API.