May v. Comm'r
United States Tax Court
P-H's corporation reduced P-H's paycheck by amounts that were not remitted to the Government. R determined fraud penalties and disallowed deductions for State and local income taxes. Ps claim this Court does not have jurisdiction to redetermine underpayments, that no underpayments exist, that P-H is not liable for fraud penalties, and that the deductions for State and local taxes are proper.
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P-H's corporation reduced P-H's paycheck by amounts that were not remitted to the Government. R determined fraud penalties and disallowed deductions for State and local income taxes. Ps claim this Court does not have jurisdiction to redetermine underpayments, that no underpayments exist, that P-H is not liable for fraud penalties, and that the deductions for State and local taxes are proper. Held: This Court has jurisdiction to redetermine the applicability of sec. 6663, I.R.C., penalties for fraud resulting from overstated withholding tax credits. Held, further, an "underpayment" includes a…
1Opinion of the Court
MARK W. MAY AND CYNTHIA R. MAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent;
CYNTHIA R. MAY, Petitioner, AND MARK W. MAY, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent
May v. Comm'r
Docket Nos. 14385-05, 4782-07.
United States Tax Court
137 T.C. 147; 2011 U.S. Tax Ct. LEXIS 43; 137 T.C. No. 11;
October 24, 2011, Filed
United States v. May, 174 Fed. Appx. 877, 2006 U.S. App. LEXIS 7908 (6th Cir. Ohio, 2006)
Decision will be entered under Rule 155 in docket No. 14385-05. Decision will be entered for petitioner in docket No. 4782-07.
P-H's corporation reduced P-H's paycheck…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Stone v. CommissionerUnited States Tax Court · 1971
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Parks v. CommissionerUnited States Tax Court · 1990
- Professional Services v. CommissionerUnited States Tax Court · 1982
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