Espinosa v. Commissioner
United States Tax Court
P, a nonresident alien individual, failed to file Federal income tax returns for the years 1987 through 1991. R repeatedly notified P of his failure to file. R prepared substitute returns for P and notified P that pursuant to sec. 874(a), I.R.C., no deductions were allowable. P subsequently submitted returns claiming the benefit of deductions. R then issued a notice of deficiency.
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P, a nonresident alien individual, failed to file Federal income tax returns for the years 1987 through 1991. R repeatedly notified P of his failure to file. R prepared substitute returns for P and notified P that pursuant to sec. 874(a), I.R.C., no deductions were allowable. P subsequently submitted returns claiming the benefit of deductions. R then issued a notice of deficiency. Held: P is not entitled to the benefit of deductions pursuant to sec. 874(a), I.R.C.Held, further, P is liable for additions to tax pursuant to secs. 6651(a)(1) and 6654, I.R.C.
1Opinion of the Court
Dawson, Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge that is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Powell, Special Trial Judge:
Respondent determined deficiencies in petitioner’s Federal income taxes and additions to tax as follows:
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At the time of filing the petition, petitioner resided in Mexico.
The issues are: (1) Whether section 874(a) prevents petitioner, who submitted a return after respondent prepared…
2Cases cited13 opinions
- Mailman v. CommissionerUnited States Tax Court · 1988
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Blenheim Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Taylor Secur., Inc. v. CommissionerUnited States Board of Tax Appeals · 1939
- Ardbern Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1941
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- Espinosa v. CommissionerUnited States Tax Court · 1996
- Guillermo Baez Espinosa v. CommissionerUnited States Tax Court · 1996
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