Greenberg v. Commissioner
United States Tax Court
P filed a petition in this Court to contest the disallowance of deductions taken by him as a protest to using part of his taxes for war purposes. P had twice previously filed similar petitions and had been twice informed by this Court that such deductions were without merit.
Read the full summary
P filed a petition in this Court to contest the disallowance of deductions taken by him as a protest to using part of his taxes for war purposes. P had twice previously filed similar petitions and had been twice informed by this Court that such deductions were without merit. Held, the Commissioner's motion for judgment on the pleadings is granted since there is no genuine issue as to any material fact, and his determination of deficiencies and additions to tax under sec. 6653(a), I.R.C. 1954, is sustained. Held, further, on the Commissioner's motion, damages under sec. 6673, I.R.C. 1954, are…
1Opinion of the Court
Charles S. Greenberg, Petitioner v. Commissioner of Internal Revenue, Respondent
Greenberg v. Commissioner
Docket No. 9086-78
United States Tax Court
73 T.C. 806; 1980 U.S. Tax Ct. LEXIS 191;
February 7, 1980, Filed
P filed a petition in this Court to contest the disallowance of deductions taken by him as a protest to using part of his taxes for war purposes. P had twice previously filed similar petitions and had been twice informed by this Court that such deductions were without merit. Held, the Commissioner's motion for judgment on the pleadings is granted since there is no genuine issue as to…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Bixby v. CommissionerUnited States Tax Court · 1972
- Selective Draft Law CasesSupreme Court of the United States · 1918
21 more not listed; retrieve them via the Exa API.