Funk v. Comm'r
United States Tax Court
R determined a deficiency in P's 2001 Federal income tax and an addition to tax under sec. 6651(a)(1), I.R.C. P filed a petition with the Court in which he asserted nothing but frivolous and groundless arguments. R moved to dismiss for failure to state a claim upon which relief can be granted. In response to the Court's order directing P to file a proper amended petition, P filed an amended petition repeating the frivolous arguments contained in the petition.
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R determined a deficiency in P's 2001 Federal income tax and an addition to tax under sec. 6651(a)(1), I.R.C. P filed a petition with the Court in which he asserted nothing but frivolous and groundless arguments. R moved to dismiss for failure to state a claim upon which relief can be granted. In response to the Court's order directing P to file a proper amended petition, P filed an amended petition repeating the frivolous arguments contained in the petition. At the hearing on R's motion, R asserted that he did not bear a burden of production with regard to the addition to tax determined in…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge:
This matter is before the Court on respondent’s motion to dismiss for failure to state a claim upon which relief can be granted. As explained in detail below, we shall grant respondent’s motion.
Background
Respondent issued a notice of deficiency to petitioner…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Swain v. Comm'rUnited States Tax Court · 2002
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