Kauffman v. Commissioner
United States Tax Court
Petitioners failed to produce books and records, failed to cooperate with respondent's auditing agent, failed to respond to respondent's discovery requests, and failed to appear for trial. Decisions will be entered against petitioners for the underlying deficiencies determined by respondent by default. Held, respondent carried his burden of proof on the fraud issue.
1Opinion of the Court
WILMA G. KAUFFMAN, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kauffman v. Commissioner
Docket Nos. 13310-79, 13311-79, 13312-79.
United States Tax Court
T.C. Memo 1982-484; 1982 Tax Ct. Memo LEXIS 264; 44 T.C.M. (CCH) 920; T.C.M. (RIA) 82484;
August 23, 1982.
Petitioners failed to produce books and records, failed to cooperate with respondent's auditing agent, failed to respond to respondent's discovery requests, and failed to appear for trial. Decisions will be entered against petitioners for the underlying deficiencies determined by respondent by default. Held, respondent…
2Cases cited15 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
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