Brock v. Commissioner
United States Tax Court
Respondent determined deficiencies in tax for the years 1979 through 1985, together with additions to tax in each year under sec. 6653(b), I.R.C. 1954, for fraud and under sec. 6654 for failure to pay estimated income tax. Petitioner did not deny in her petition the receipt of unreported self-employment income, the failure to file tax returns or to pay estimated taxes. By amended petition she raised the issue of fraud.
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Respondent determined deficiencies in tax for the years 1979 through 1985, together with additions to tax in each year under sec. 6653(b), I.R.C. 1954, for fraud and under sec. 6654 for failure to pay estimated income tax. Petitioner did not deny in her petition the receipt of unreported self-employment income, the failure to file tax returns or to pay estimated taxes. By amended petition she raised the issue of fraud. Respondent filed a motion to dismiss for failure to state a claim, requesting the entry of a decision for respondent in the full amount of the deficiencies determined as well…
1Opinion of the Court
OPINION
Scott, Judge:
This case was heard by Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A of the Code and Rule 180. 1 The Court agrees with and adopts the Special Trial Judge’s opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Buckley, Special Trial Judge:
This matter is before us on respondent’s motion to dismiss for failure to state a claim, filed January 23, 1989, respondent’s amended motion to dismiss for failure to state a claim filed February 27, 1989, and petitioner’s objections thereto filed February 10, 1989, and March 13, 1989.
Respon…
2Cases cited11 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Rowlee v. CommissionerUnited States Tax Court · 1983
- McCoy v. CommissionerUnited States Tax Court · 1981
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Doncaster v. CommissionerUnited States Tax Court · 1981
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Nis Family Trust v. CommissionerUnited States Tax Court · 2000
- Halliburton Co. v. CommissionerUnited States Tax Court · 1992
- Alessandra v. CommissionerUnited States Tax Court · 1995
- Brock v. CommissionerUnited States Tax Court · 1990
- Boyce v. CommissionerUnited States Tax Court · 1990
7 more not listed; retrieve them via the Exa API.