Kahr v. Commissioner
United States Tax Court
Taxpayer pursued a studied course of concealing a part of his distributive share of partnership income in 1958 and 1959; however he died in January 1960 and his 1959 income tax return was signed and filed by the executor of his estate several months later. Held, no fraudulent intent can be imputed to the decedent under these circumstances and the determination of fraud for 1959 is not sustained.
1Opinion of the Court
Estate of William Kahr (a.k.a. William Carr), Deceased, James F. Dalton, Executor, and Mary Zangerle (Formerly Known as Mary K. Kahr and Mary Carr), Surviving Wife, Petitioners v. Commissioner of Internal Revenue, Respondent
Kahr v. Commissioner
Docket No. 1281-65
United States Tax Court
48 T.C. 929; 1967 U.S. Tax Ct. LEXIS 31;
September 29, 1967, Filed
Decision will be entered under Rule 50.
Taxpayer pursued a studied course of concealing a part of his distributive share of partnership income in 1958 and 1959; however he died in January 1960 and his 1959 income tax return was signed and filed by…
Also in this document: Concurrence; Dissent.
2Cases cited21 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Mensik v. CommissionerUnited States Tax Court · 1962
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
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