William Santangelo - Page 12

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          universally, held by the courts of this republic to be income,              
          subject to the income tax laws currently applicable."); United              
          States v. Buras, 633 F.2d 1356, 1361 (9th Cir. 1980); Abrams v.             
          Commissioner, supra at 407; Rowlee v. Commissioner, supra at                
          1119-1122; Reiff v. Commissioner, 77 T.C. 1169, 1173 (1981);                
          Reading v. Commissioner, 70 T.C. 730 (1978), affd. 614 F.2d 159             
          (8th Cir. 1980); McNeel v. Commissioner, T.C. Memo. 1995-211;               
          Fischer v. Commissioner, T.C. Memo. 1994-586; Zyglis v.                     
          Commissioner, T.C. Memo. 1993-341, affd. without published                  
          opinion 29 F.3d 620 (2d Cir. 1994); Fox v. Commissioner, T.C.               
          Memo. 1993-277; Williams v. Commissioner, T.C. Memo. 1988-368;              
          Allen v. Commissioner, T.C. Memo. 1987-242; Hebrank v.                      
          Commissioner, T.C. Memo. 1982-496; see sec. 61(a)(1).                       
               Because the petition and the amended petition fail to state            
          a claim upon which relief can be granted, we shall grant so much            
          of respondent's motion that moves to dismiss.  See Scherping v.             
          Commissioner, 747 F.2d 478 (8th Cir. 1984).                                 
               We turn now to that part of respondent's motion that moves             
          for an award of a penalty against petitioner under section                  
          6673(a).                                                                    
               As relevant herein, section 6673(a)(1) authorizes the Tax              
          Court to require a taxpayer to pay to the United States a penalty           
          not in excess of $25,000 whenever it appears that proceedings               
          have been instituted or maintained by the taxpayer primarily for            






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