Goe v. Commissioner of Internal Revenue

HASTIE, Circuit Judge.

This case is here on a taxpayer’s petition to review a decision of the Tax Court which sustained a determination of the Commissioner of Internal Revenue that for the taxable years 1937 to 1945, inclusive, taxpayer fraudulently failed to report taxable income and misrepresented his domestic status for exemption purposes, thereby incurring liability for deficiencies and fifty percent fraud penalties aggregating about $43,000. The issue of fraud is important not only because of the penalties but also because the government relies upon the existence of fraud to prevent…