Klein v. Commissioner
United States Tax Court
P filed a bankruptcy petition in December 2007 that the Bankruptcy Court dismissed in March 2009; and P filed a second bankruptcy petition in October 2009, 7 months after the Bankruptcy Court had dismissed his first case.
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P filed a bankruptcy petition in December 2007 that the Bankruptcy Court dismissed in March 2009; and P filed a second bankruptcy petition in October 2009, 7 months after the Bankruptcy Court had dismissed his first case. Two weeks later R issued P a notice of deficiency for 2006. In January 2010 (13 weeks after he filed his second bankruptcy petition and while the second bankruptcy case was still pending) P filed a petition in this Court for redetermination of the deficiency. After the Bankruptcy Court dismissed P's second bankruptcy case, he filed a succession of four more bankruptcy…
1Opinion of the Court
OPINION
Gustafson, Judge:
By a statutory notice of deficiency dated October 26, 2009, the Internal Revenue Service (IRS) determined a deficiency of $1,201 in petitioner Dennis Klein’s 2006 Federal income tax, with additions to tax totaling $438.37 pursuant to section 6651(a)(1) and (2) of the Internal Revenue Code (“I.R.C.”, 26 U.S.C.). Mr. Klein brought this case pursuant to I.R.C. section 6213(a), asking this Court to redetermine the deficiency and additions to tax. However, since December 2007 Mr. Klein has filed the following six petitions in the U.S. Bankruptcy Court for the Middle…
2Cases cited5 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Halpern v. CommissionerUnited States Tax Court · 1991
- Thompson v. CommissionerUnited States Tax Court · 1985
- Lomagno v. Salomon Bros. Realty Corp. (In Re Lomagno)Court of Appeals for the First Circuit · 2005
3Cited by2 opinions
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