- 2 -
Petitioner resided in Basehor, Kansas, when he filed his
petition in this case.
This case is before the Court on respondent's motion for
judgment on the pleadings, pursuant to Rule 120(a),1 and motion
for imposition of sanctions under section 6673. A judgment on
the pleadings is appropriate where the pleadings raise no genuine
issue of material fact. See Abrams v. Commissioner, 82 T.C. 403,
408 (1984); Brayton v. Commissioner, T.C. Memo. 1989-664, affd.
without published opinion 923 F.2d 861 (9th Cir. 1991).
In his petition, petitioner seems to allege that
respondent's determination was improper because the Commissioner
lacked constitutional authority to assess and collect the tax in
issue. On September 11, 1997, after several unsuccessful
attempts to schedule a conference with petitioner, respondent
sent requests for admission to petitioner, and on October 3,
1997, respondent received petitioner's response. On October 2,
1997, petitioner served a request for admissions on respondent.
Petitioner's answers to respondent's requests for admission
were evasive and unresponsive. In response to respondent's
request that petitioner admit that he was a resident of Basehor,
Kansas, petitioner admitted he dwells in Basehor, Kansas, but
denied he was a resident "for want of [the] meaning of the term."
1Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect for the
taxable years in issue.
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011