Gilday v. Commissioner
United States Tax Court
Upon petitioner's failure to reply, the Court granted respondent's motion under then Rule 18(c) (now Rule 37(c)), Tax Court Rules of Practice, that the affirmative allegations in respondent's answer relative to fraud be deemed admitted. Petitioner failed to appear when the case was called for trial.
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Upon petitioner's failure to reply, the Court granted respondent's motion under then Rule 18(c) (now Rule 37(c)), Tax Court Rules of Practice, that the affirmative allegations in respondent's answer relative to fraud be deemed admitted. Petitioner failed to appear when the case was called for trial. Respondent moved to dismiss for failure to prosecute with regard to the deficiency in tax, and moved for judgment on the facts deemed admitted with regard to the addition to tax for fraud. Held: Petitioner's return for 1969 was false and fraudulent with intent to evade tax. Decision entered for…
1Opinion of the Court
OPINION
Deennen, Judge:
Respondent determined a deficiency in income tax and addition to tax under section 6653 (b), I.R.C. 1954, against petitioner as follows:
Addition to tax Year Deficiency sec. 6653(b)
1969--- $818. 01 $409., 01
Petitioner filed an individual income tax return for the year 1969 with the office of Internal Revenue Service, Jacksonville, Fla. Petitioner resided in Miami, Fla., at the time the petition herein was filed.
Respondent filed his answer to the petition filed herein on May 7, 1973. The answer affirmatively alleged specific facts upon which respondent relied to sustain…
2Cases cited4 opinions
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Miller v. CommissionerUnited States Tax Court · 1969
- Morris v. CommissionerUnited States Tax Court · 1958
- Black v. CommissionerUnited States Tax Court · 1952
3Cited by112 opinions
- Doncaster v. CommissionerUnited States Tax Court · 1981
- Rechtzigel v. CommissionerUnited States Tax Court · 1982
- Marcus v. CommissionerUnited States Tax Court · 1978
- Brooks v. CommissionerUnited States Tax Court · 1984
- Gordon v. CommissionerUnited States Tax Court · 1980
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