Anderson v. Comm'r
United States Tax Court
P filed timely tax returns for 1995 through 1999. He was later charged with tax evasion under I.R.C. sec. 7201 for all five years. By agreement P pleaded guilty as to 1998 and 1999, and the charges for 1995 to 1997 were dismissed. By a notice of deficiency issued in July 2007, R determined deficiencies and fraud penalties for all five years.
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P filed timely tax returns for 1995 through 1999. He was later charged with tax evasion under I.R.C. sec. 7201 for all five years. By agreement P pleaded guilty as to 1998 and 1999, and the charges for 1995 to 1997 were dismissed. By a notice of deficiency issued in July 2007, R determined deficiencies and fraud penalties for all five years. R sought from the District Court the information previously submitted to the grand jury, by a motion in which R argued that the information was "needed" to sustain the deficiency determinations. P filed a petition in this Court in which he asserted that…
1Opinion of the Court
WALTER C. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Anderson v. Comm'r
No. 20364-07
United States Tax Court
T.C. Memo 2009-44; 2009 Tax Ct. Memo LEXIS 45; 97 T.C.M. (CCH) 1179;
February 24, 2009, Filed
United States v. Anderson, 545 F.3d 1072, 383 U.S. App. D.C. 261, 2008 U.S. App. LEXIS 23912 (2008)
P filed timely tax returns for 1995 through 1999. He was later charged with tax evasion under I.R.C. sec. 7201 for all five years. By agreement P pleaded guilty as to 1998 and 1999, and the charges for 1995 to 1997 were dismissed. By a notice of deficiency issued in July 2007,…
2Cases cited40 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Montana v. United StatesSupreme Court of the United States · 1979
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
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3Cited by1 opinion
- Anderson v. Comm'rUnited States Tax Court · 2009