Kirk v. Commissioner of Internal Revenue

WOODBURY, Circuit Judge.

This petition for review of a decision of the Tax Court of the United States presents but a single narrow question of law. The facts which raise it can be briefly stated.

The petitioner’s decedent, who died on April 5, 1943, filed individual income tax returns with the Collector of Internal Revenue for the district of Massachusetts for the years 1936 to 1942, inclusive, in which it is now conceded that he fraudulently underestimated his taxable -income with intent to evade the tax thereon. The Commissioner discovered the fraud subsequent to the decedent’s death, and in…