Solowiejczyk v. Commissioner
United States Tax Court
Petitioners timely filed their 1978 Federal income tax return on or before Apr. 15, 1979. Based on his finding that petitioners had a substantial underpayment attributable to a tax motivated transaction under sec. 6621(d)(3)(A)(i), I.R.C. 1954, for tax year 1978, respondent sought application of the increased rate of interest under sec. 6621(d) with respect to interest on petitioners' underpayment of their 1978 tax liability which accrued after Dec. 31, 1984 (the effective…
Read the full summary
Petitioners timely filed their 1978 Federal income tax return on or before Apr. 15, 1979. Based on his finding that petitioners had a substantial underpayment attributable to a tax motivated transaction under sec. 6621(d)(3)(A)(i), I.R.C. 1954, for tax year 1978, respondent sought application of the increased rate of interest under sec. 6621(d) with respect to interest on petitioners' underpayment of their 1978 tax liability which accrued after Dec. 31, 1984 (the effective date of that section). Held, application of sec. 6621(d) to interest which accrued after the effective date of that…
1Opinion of the Court
Wright, Judge:
Respondent determined a. deficiency of $41,089 in petitioners’ 1978 Federal income tax. Petitioners have conceded that they are liable for the entire deficiency. The issues for decision are (1) whether sections 6621(d)(1)1 and 6621(d)(3)(A)(i) are unconstitutional as applied herein; (2) whether petitioners are liable for damages under section 6673; and (3) whether section 6673 is unconstitutional as applied herein.
FINDINGS OF FACT
The petitioners, Henry Solowiejczyk (hereinafter referred to as petitioner), and Anita Solowiejczyk resided in Long Beach, New York, when the petition…
2Cases cited5 opinions
- Johnson v. CommissionerUnited States Tax Court · 1985
- Law v. CommissionerUnited States Tax Court · 1985
- Anselme O. Connor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- Hockaden & Associates, Inc. v. CommissionerUnited States Tax Court · 1985
- Estate of Papson v. CommissionerUnited States Tax Court · 1983
3Cited by196 opinions
- Parker v. CommissionerUnited States Tax Court · 1986
- Rose v. CommissionerUnited States Tax Court · 1987
- Patin v. CommissionerUnited States Tax Court · 1987
- Cherin v. CommissionerUnited States Tax Court · 1987
- Zirker v. CommissionerUnited States Tax Court · 1986
191 more not listed; retrieve them via the Exa API.