Berkery v. Commissioner
United States Tax Court
Petitioner was indicted for violating Federal drug laws. Petitioner was not arrested upon being indicted because he was a fugitive from justice. Petitioner presently remains a fugitive from justice. Held, petitioner's residence for purposes of sec. 7482(b), I.R.C. 1954, was in Philadelphia, Pennsylvania, at the time the petitions in these cases were filed. Brewin v. Commissioner, 72 T.C. 1055, 1059 (1979), revd. and remanded on other issue 639 F.2d 805 (D.C.
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Petitioner was indicted for violating Federal drug laws. Petitioner was not arrested upon being indicted because he was a fugitive from justice. Petitioner presently remains a fugitive from justice. Held, petitioner's residence for purposes of sec. 7482(b), I.R.C. 1954, was in Philadelphia, Pennsylvania, at the time the petitions in these cases were filed. Brewin v. Commissioner, 72 T.C. 1055, 1059 (1979), revd. and remanded on other issue 639 F.2d 805 (D.C. Cir. 1981). Held, further, these cases are dismissed because petitioner is a fugitive from justice. Molinaro v. New Jersey, 396 U.S. 365…
1Opinion of the Court
WELLS, Judge:
For the taxable year 1980, respondent determined a deficiency in petitioner’s Federal income tax in the amount of $364,237.29 and an addition to tax under section 6653(a)1 in the amount of $18,211.85. For the taxable year 1981, respondent determined a deficiency in petitioner’s Federal income tax in the amount of $209,606, an addition to tax under section 6651(a)(1) in the amount of $20,961, and an addition to tax under section 6653(a)(1) in the amount of $10,480.00.2
The issues presented for our decision are as follows:(1) Whether petitioner’s legal residence for purposes of…
2Cases cited19 opinions
- Molinaro v. New JerseySupreme Court of the United States · 1970
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- George S. Krasnov v. Brendan DinanCourt of Appeals for the Third Circuit · 1972
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Smith v. United StatesSupreme Court of the United States · 1876
14 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Woods v. CommissionerUnited States Tax Court · 1989
- Berkery v. CommissionerUnited States Tax Court · 1988
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
- Coninck v. CommissionerUnited States Tax Court · 1993
25 more not listed; retrieve them via the Exa API.