Weiss v. Commissioner

¶1Memorandum Opinion and Decision

¶2STERNHAGEN, Judge: This proceeding duly came on for trial before the Court, Division No. 10, at the court room in New York, N. Y., on January 12, 1943. No one appeared for petitioner, and Harold D. Thomas, Esq., appeared for respondent.

¶3Respondent had determined income tax deficiencies, fraud penalties, and delinquency penalties as follows:

	Income Tax	50%	25%
Year	Deficiency	Penalty	Penalty
1933	$ 30.00	$ 15.00	$ 7.50
1934	134.00	67.00	33.50
1935	134.00	67.00	33.50
1936	102.80	51.40	25.70
1937	13,890.40	6,945.20	3,472.60
1938	40.40	20.20	10.10
1939	40.40	20.20	10.10

all of which were assailed in the petition filed by counsel. Respondent's answer contained affirmative allegations to support the determinations. The petitioner failing to file a reply, respondent moved under Rule 18 for an order that the allegations of the answer be deemed admitted. After an order to show cause, to which petitioner made no return, the motion was granted. Respondent now moves for judgment on the pleadings.

¶4The Court finds the facts to be as stated in the answer and, by reference, in the deficiency notice, and, upon such*501 facts, holds that respondent is, as matter of law, entitled to judgment for the deficiencies and additional amounts. It is therefore

¶5DECIDED: That there are deficiencies and additional amounts in petitioner's income tax as follows:

	Income Tax	50%	25%
Year	Deficiency	Penalty	Penalty
1933	$ 30.00	$ 15.00	$ 7.50
1934	134.00	67.00	33.50
1935	134.00	67.00	33.50
1936	102.80	51.40	25.70
1937	13,890.40	6,945.20	3,472.60
1938	40.40	20.20	10.10
1939	40.40	20.20	10.10
	$14,372.00	$7,186.00	$3,593.00