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
ForRESter, Judge:
Respondent has determined deficiencies in petitioners’ income taxes and additions to taxes as follows:
Additions to Year Deficiency tax sec. 6S68(b)[1]
1958_ $16, 681. 95 $8, 340. 98
1959_ 8, 893. 24 5, 462. 64
The issues to be determined are: (1) Whether in each year the taxable income of William Kahr was understated by omitting partnership income embezzled by him, and by omitting a part of his distributive share of partnership income, and if so, (2) whether any part of the deficiency for each year was due to fraud with intent to evade the tax. A claimed medical expense…
2Cases cited19 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
14 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Stratton v. CommissionerUnited States Tax Court · 1970
- Pendola v. CommissionerUnited States Tax Court · 1968
- Kahr v. CommissionerCourt of Appeals for the Second Circuit · 1969
- Estate Of William KahrCourt of Appeals for the Second Circuit · 1969
- Estate of Frost v. CommissionerUnited States Tax Court · 1993
17 more not listed; retrieve them via the Exa API.