Detsel J. Parkinson v. Commissioner of Internal Revenue

In 1975 Parkinson filed income tax returns for the years 1972, 1973, and 1974. The returns did not reflect any income for the years in question, but did include numerous constitutional challenges to the income tax system. The Commissioner reconstructed Parkinson’s tax liabilities from bank records and other third party records and assessed deficiencies and penalties for the three years in question. Parkinson, without the assistance of counsel, petitioned the Tax Court for a redetermination. The Commissioner then moved for summary judgment pursuant to Tax Court Rule 121(b). Following the hearing on the Commissioner’s motion, which Parkinson did not attend, the Tax Court found that there was no genuine issue of material fact presented and granted summary judgment in favor of the Commissioner. Parkinson then retained counsel and filed a motion for reconsideration which the Tax Court denied. Parkinson argues that the Tax Court erred in granting the Commissioner summary judgment on the petition for redetermination and in denying the motion for reconsideration. We affirm.

Pursuant to Tax Court Rule 121(d), which is derived from Fed.R.Civ.P. 56(e), a party must do more than rest on his…