Smith v. Commissioner
United States Tax Court
P was given prior notice that, in the event that he failed to appear at trial, the Court might enter a decision against him. P failed to appear at trial. R offered no evidence and filed a motion to hold P in default under Rule 123(a) and enter a decision against him for the deficiencies and additions to tax determined by R, including the addition to tax for fraud under sec. 6653(b), I.R.C. 1954. Held, R's motion for decision by default will be granted.
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P was given prior notice that, in the event that he failed to appear at trial, the Court might enter a decision against him. P failed to appear at trial. R offered no evidence and filed a motion to hold P in default under Rule 123(a) and enter a decision against him for the deficiencies and additions to tax determined by R, including the addition to tax for fraud under sec. 6653(b), I.R.C. 1954. Held, R's motion for decision by default will be granted. Miller-Pocahontas Coal Co. v. Commissioner, 21 B.T.A. 1360 (1931), overruled.
1Opinion of the Court
Donald G. Smith, Petitioner v. Commissioner of Internal Revenue, Respondent
Smith v. Commissioner
Docket No. 5448-76
United States Tax Court
91 T.C. 1049; 1988 U.S. Tax Ct. LEXIS 150; 91 T.C. No. 66;
December 12, 1988. December 12, 1988, Filed
Respondent's motion will be granted, and decision will be entered for the respondent.
P was given prior notice that, in the event that he failed to appear at trial, the Court might enter a decision against him. P failed to appear at trial. R offered no evidence and filed a motion to hold P in default under Rule 123(a) and enter a decision against him for the…
Also in this document: Concurrence; Dissent · Shields; Dissent · Cohen.
2Cases cited42 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Vasquez v. HillerySupreme Court of the United States · 1986
- Helvering v. MitchellSupreme Court of the United States · 1938
- Helvering v. HallockSupreme Court of the United States · 1940
- Arizona v. RumseySupreme Court of the United States · 1984
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