Berkery v. Commissioner
United States Tax Court
Petitioner was indicted for violating Federal drug laws. Petitioner was not arrested upon being indicted because he was a fugitive from justice. Petitioner presently remains a fugitive from justice. Held, petitioner's residence for purposes of sec. 7482(b), I.R.C. 1954, was in Philadelphia, Pennsylvania, at the time the petitions in these cases were filed. Brewin v. Commissioner, 72 T.C. 1055, 1059 (1979), revd. and remanded on other issue 639 F.2d 805 (D.C.
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Petitioner was indicted for violating Federal drug laws. Petitioner was not arrested upon being indicted because he was a fugitive from justice. Petitioner presently remains a fugitive from justice. Held, petitioner's residence for purposes of sec. 7482(b), I.R.C. 1954, was in Philadelphia, Pennsylvania, at the time the petitions in these cases were filed. Brewin v. Commissioner, 72 T.C. 1055, 1059 (1979), revd. and remanded on other issue 639 F.2d 805 (D.C. Cir. 1981). Held, further, these cases are dismissed because petitioner is a fugitive from justice. Molinaro v. New Jersey, 396 U.S. 365…
1Opinion of the Court
John Berkery, Petitioner v. Commissioner of Internal Revenue, Respondent *
Berkery v. Commissioner
Docket Nos. 13900-82, 22182-82
United States Tax Court
90 T.C. 259; 1988 U.S. Tax Ct. LEXIS 20; 90 T.C. No. 20;
February 16, 1988February 16, 1988, Filed
Decisions will be entered for the respondent.
Petitioner was indicted for violating Federal drug laws. Petitioner was not arrested upon being indicted because he was a fugitive from justice. Petitioner presently remains a fugitive from justice. Held, petitioner's residence for purposes of sec. 7482(b), I.R.C. 1954, was in Philadelphia, Pennsylvania,…
Also in this document: Dissent.
2Cases cited40 opinions
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Molinaro v. New JerseySupreme Court of the United States · 1970
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- George S. Krasnov v. Brendan DinanCourt of Appeals for the Third Circuit · 1972
- Michaelson v. United States Ex Rel. Chicago, St. P., M. & OR Co.Supreme Court of the United States · 1924
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