Doncaster v. Commissioner
United States Tax Court
Pursuant to Rule 37(c), Tax Court Rules of Practice and Procedure, respondent moved that affirmative allegations of specific facts and of fraud with intent to evade tax contained in his answer be deemed admitted. Also pursuant to Rule 37(c), such motion was set for hearing, at which petitioner failed to appear or otherwise to respond to the motion, and the Court ordered that all affirmative allegations contained in the answer be deemed admitted.
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Pursuant to Rule 37(c), Tax Court Rules of Practice and Procedure, respondent moved that affirmative allegations of specific facts and of fraud with intent to evade tax contained in his answer be deemed admitted. Also pursuant to Rule 37(c), such motion was set for hearing, at which petitioner failed to appear or otherwise to respond to the motion, and the Court ordered that all affirmative allegations contained in the answer be deemed admitted. Held, the deemed admitted affirmative allegations were sufficient to carry respondent's burden of proof as to fraud (see Rule 142(b), Tax Court Rules…
1Opinion of the Court
OPINION
Tannenwald, Chief Judge-.
Respondent determined a deficiency in the amount of $6,947.50 in petitioner’s Federal income tax for 1976 and an addition to tax for fraud under section 6653(b)1 in the amount of $3,473.75. The case is before us on respondent’s motion for a default judgment as to the underlying deficiency and for summary judgment as to the addition to tax for fraud.
The petition herein sets forth the claim that petitioner is a duly ordained clergyman and pastor of the Freedom Church; that, because he has taken a vow of poverty, all the money he earned was contributed to further…
2Cases cited8 opinions
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Stratton v. CommissionerUnited States Tax Court · 1970
- Estate of Beck v. Comm'rUnited States Tax Court · 1971
- Gilday v. CommissionerUnited States Tax Court · 1974
- Marcus v. CommissionerUnited States Tax Court · 1978
3 more not listed; retrieve them via the Exa API.
3Cited by180 opinions
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Marshall v. CommissionerUnited States Tax Court · 1985
- Rechtzigel v. CommissionerUnited States Tax Court · 1982
- Kotmair v. CommissionerUnited States Tax Court · 1986
- Brooks v. CommissionerUnited States Tax Court · 1984
175 more not listed; retrieve them via the Exa API.