Miller v. Commissioner
United States Tax Court
1. Petitioner filed two income tax returns in each of the years 1956, 1957, 1958, and 1959. Although she only filed one return in each of the years 1961, 1962, and 1963, she omitted her one-half of community property income and in most of the returns claimed dependency exemption deductions for nonexistent children. Petitioner did not appear at trial. Held: The default of petitioner will stand as entered and the deficiencies determined are upheld.
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1. Petitioner filed two income tax returns in each of the years 1956, 1957, 1958, and 1959. Although she only filed one return in each of the years 1961, 1962, and 1963, she omitted her one-half of community property income and in most of the returns claimed dependency exemption deductions for nonexistent children. Petitioner did not appear at trial. Held: The default of petitioner will stand as entered and the deficiencies determined are upheld. Petitioner has failed to sustain her burden of proof. Held, further, respondent proved fraud by clear and convincing evidence in each year before…
1Opinion of the Court
Hoyt, Judge:
Respondent determined deficiencies in petitioner’s income tax and additions to tax pursuant to section 6653(b) 1 for the following years:
Deficiency
Year Tax Addition to tax
1956 $563. 64 $281. 82
1957 519. 00 259. 50
1958 514. 00 257. 00
1959 510. 00 255. 00
1961 780. 60 390. 30
1962 926. 32 463. 16
1963 910. 92 455. 46
Totals. 4, 724. 48 2, 362. 24
Wlien the case was called for trial there was no appearance 'by petitioner or her attorney, and the respondent moved for a default with regard to the deficiencies in income tax. The motion was granted. Previously, the Court had ordered…
2Cases cited1 opinion
- Pigman v. CommissionerUnited States Tax Court · 1958
3Cited by83 opinions
- Professional Services v. CommissionerUnited States Tax Court · 1982
- Gilday v. CommissionerUnited States Tax Court · 1974
- Gordon v. CommissionerUnited States Tax Court · 1980
- Frazier v. CommissionerUnited States Tax Court · 1988
- MANNING v. COMMISSIONERUnited States Tax Court · 1993
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