Grosshandler v. Commissioner
United States Tax Court
P, an attorney engaged in private law practice, admitted he failed to file Federal income tax returns for the years 1966 through 1969, but contended that he did file returns for the years 1963, 1964, and 1965. His direct testimony at trial and memory regarding facts was purportedly refreshed by use of hypnosis. Held: 1. P's testimony, as purportedly refreshed through hypnosis, was too dubious to render it admissible.
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P, an attorney engaged in private law practice, admitted he failed to file Federal income tax returns for the years 1966 through 1969, but contended that he did file returns for the years 1963, 1964, and 1965. His direct testimony at trial and memory regarding facts was purportedly refreshed by use of hypnosis. Held: 1. P's testimony, as purportedly refreshed through hypnosis, was too dubious to render it admissible. But even if admissible, the Court gives no weight to it under the particular circumstances. 2. P failed to file Federal income tax returns for the years 1963, 1964, and 1965. 3.…
1Opinion of the Court
Dawson, Judge:
Respondent determined the following deficiencies in petitioner’s Federal income taxes and additions to tax:
Year Deficiency sec. 6653(b) Addition to tax Addition to tax sec. 66541
1963 $4,203.84 $2,101.92 0
1964 17,464.89 8,732.45 $443.69
1965 5,872.99 2,936.50 157.19
1966 9,862.97 4,931.48 264.81
1967 30,210.14 15,105.07 966.72
1968 3,148.89 1,574.45 98.55
1969 25,681.26 12,840.63 755.87
In the alternative, the respondent has alleged that, if the Court should decide that the petitioner is not liable for the section 6653(b) additions to tax for fraud for any year at issue, the petitioner…
2Cases cited21 opinions
- Beaver v. CommissionerUnited States Tax Court · 1970
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Acker v. CommissionerUnited States Tax Court · 1956
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3Cited by472 opinions
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