Bowlin v. Comm'r
United States Tax Court
1. Petitioner Robert Leslie Bowlin, for each of the years 1942 through 1947, failed to report substantial portions of his income in the returns filed by him, and his books and records are wholly inadequate for the determination of and do not reflect his income for those years. Held, that his returns were false and fraudulent with intent to evade tax, and the statute of limitations has not run for the years in question.
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1. Petitioner Robert Leslie Bowlin, for each of the years 1942 through 1947, failed to report substantial portions of his income in the returns filed by him, and his books and records are wholly inadequate for the determination of and do not reflect his income for those years. Held, that his returns were false and fraudulent with intent to evade tax, and the statute of limitations has not run for the years in question. Held, further, that the petitioners have failed to show error in the deficiencies for the said years as determined by the respondent, and that a part of the deficiency for each…
1Opinion of the Court
OPINION.
Turner, Judge:
The respondent has determined deficiencies in income tax and additions thereto for fraud against petitioner Robert Leslie Bowlin for the years 1942 through 1947, and his determination of such deficiencies is presumptively correct. The parties are agreed, however, that in the absence of proof that Bowlin’s returns for the said years were false and fraudulent with intent to evade tax, the statute of limitations has run as to all years, and the burden of proving fraud is on the respondent.
In their reply brief, the petitioners admit that Bowlin’s books and records did not…
2Cases cited11 opinions
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. SternSupreme Court of the United States · 1958
- Cohen v. CommissionerUnited States Tax Court · 1947
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Vestal v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
6 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- United States v. 58th Street Plaza Theatre, Inc.District Court, S.D. New York · 1968
- Parsons v. CommissionerUnited States Tax Court · 1964
- Saigh v. CommissionerUnited States Tax Court · 1961
- John Ownbey Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
- Sharp v. CommissionerUnited States Tax Court · 1961
17 more not listed; retrieve them via the Exa API.