Kilpatrick v. Commissioner
United States Tax Court
1. Conviction for income tax evasion on plea of nolo contendere held admissible to impeach a witness. 2. Payments made by petitioner on behalf of her two employees and her subsequent entry into a partnership agreement with them held, on facts, not to be compensation for services. 3. Petitioner's gross understatement of income accompanied by other circumstances held, on facts, to constitute fraud with intent to evade tax. 4. Respondent's computation of petitioner's 1943 tax…
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1. Conviction for income tax evasion on plea of nolo contendere held admissible to impeach a witness. 2. Payments made by petitioner on behalf of her two employees and her subsequent entry into a partnership agreement with them held, on facts, not to be compensation for services. 3. Petitioner's gross understatement of income accompanied by other circumstances held, on facts, to constitute fraud with intent to evade tax. 4. Respondent's computation of petitioner's 1943 tax liability by including part of 1942 income under Current Tax Payment Act of 1943 held erroneous in view of petitioner's…
1Opinion of the Court
OPINION.
I
Opper, Judge:
Petitioner’s motions made at the hearing to strike one exhibit and all reference in the transcript relating to the nolo con-tendere pleas of petitioner and one of her witnesses and their subsequent convictions thereon for income tax evasion for the years 1943, 1944, and 1945 were then taken under advisement. Two distinct questions are involved: (1) Whether the evidence as to their convictions is admissible and respondent’s cross-examination proper for purposes of impeaching the testimony of petitioner and Clyda Sutherland1 as witnesses; (2) whether the record of…
2Cases cited23 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Switzer v. CommissionerUnited States Tax Court · 1953
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1949
18 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Durovic v. CommissionerUnited States Tax Court · 1970
- Vassallo v. CommissionerUnited States Tax Court · 1955
- Lillian Kilpatrick v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Lillian KilpatrickCourt of Appeals for the Fifth Circuit · 1955
- Harry and Amanda Schroeder v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Smith v. CommissionerUnited States Tax Court · 1958
54 more not listed; retrieve them via the Exa API.