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
OPINION
WELLS, Judge:
Respondent determined the following deficiencies in, and additions to, petitioner’s Federal income taxes:
Addition to tax
Taxable year Deficiency sec. 6653(b) 1
1972 $3,866.78 $1,933.39
1973 4,962.84 2,481.42
Respondent has moved that we hold petitioner in default under Rule 123(a) and enter a decision against him for the deficiencies in and additions to tax determined by respondent, including the addition to tax for fraud.
Petitioner was incarcerated in the Federal Penitentiary in Lewisburg, Pennsylvania, at the time he filed his petition. The form petition only stated…
2Cases cited28 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. MitchellSupreme Court of the United States · 1938
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- McCoy v. CommissionerUnited States Tax Court · 1981
23 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Claude Douge and Jacqueline Douge v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
- Coninck v. CommissionerUnited States Tax Court · 1993
- Brock v. CommissionerUnited States Tax Court · 1989
- Tucker v. Comm'rUnited States Tax Court · 2014
62 more not listed; retrieve them via the Exa API.