Hicks Co. v. Commissioner
United States Tax Court
Held: 1. Testimony of an unavailable nonparty witness given at a prior criminal income tax evasion trial involving Thomas Wheeler and the Lynn Corp. is admissible in evidence in subsequent Tax Court proceedings.
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Held: 1. Testimony of an unavailable nonparty witness given at a prior criminal income tax evasion trial involving Thomas Wheeler and the Lynn Corp. is admissible in evidence in subsequent Tax Court proceedings. An affidavit and question and answer transcript of the same unavailable nonparty witness are also admissible. 2. Fraud proved by clear and convincing evidence against the corporation and its principal officer because of intentional overstatements of various deductions, particularly fictitious and false travel expenses and personal expenses of the officer paid by the corporation. 3.…
1Opinion of the Court
DawsoN, Judge:
In these consolidated cases respondent determined Federal income tax deficiencies and additions to tax against the petitioners as follows:
Petitioners Taxable year ended Deficiency Addition to tax, sec. 6653(b), I.R.C. 19542
Tbe Hicks Co., Inc. Thomas and Shirley C. Wheeler.. Thomas Wheeler__ July 31,1957 July 31,1958 July 31,1959 [Dec. 31,1967 {Dec. 31,1958 [Dec. 31,1959 Dec. 31,1956 $14,174.62 23,495.25 33,056.42 18,050.14 2,264.29 1,417.80 3,361.46 $7,087.26 11,747.63 16,628.21 9,724.64 1,132.14 3,631.80 1,676.73
By an amendment to his answer in the Hicks Co., docket No.…
2Cases cited46 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- California v. GreenSupreme Court of the United States · 1970
- Mattox v. United StatesSupreme Court of the United States · 1895
- Stone v. CommissionerUnited States Tax Court · 1971
- United States v. GilmoreSupreme Court of the United States · 1963
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3Cited by118 opinions
- Estate of Temple v. CommissionerUnited States Tax Court · 1976
- Drobny v. CommissionerUnited States Tax Court · 1986
- Loftin And Woodard, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1978
- Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Goodman v. CommissionerUnited States Tax Court · 1979
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