Hopkins v. Commissioner
United States Tax Court
1. During the years 1943 through 1948 petitioner, either as a partner or as sole proprietor, was engaged in the wholesale and retail selling of automotive parts, accessories, and service. For each of those years, he knowingly made false and fraudulent income tax returns, understating both his taxable income and the tax due thereon.
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1. During the years 1943 through 1948 petitioner, either as a partner or as sole proprietor, was engaged in the wholesale and retail selling of automotive parts, accessories, and service. For each of those years, he knowingly made false and fraudulent income tax returns, understating both his taxable income and the tax due thereon. The understatements of income, in substantial part, if not wholly, were the result of his withholding from the books of account the business done with certain customers. When advised by a revenue agent, who had been assigned to investigate petitioner's income tax…
1Opinion of the Court
The respondent determined deficiencies in income tax against the petitioners for the years 1949 and 1950 in the respective amounts of $6,598.85 and $2,367.42. The questions for decision are (1) whether petitioners are entitled to deductions for legal fees and expenses of $11,250 paid in 1949 and $3,770.39 paid in 1950, and (2) whether they are entitled to a deduction for deposits of $25 made at Christmas time in 1949 in a savings account for each child of Cecil E. Hopkins’ employees.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found as stipulated.
Petitioners are husband and…
2Cases cited12 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Greene Motor Co. v. CommissionerUnited States Tax Court · 1945
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- J. Gordon Turnbull, Inc. v. CommissionerUnited States Tax Court · 1963
- Commissioner of Internal Revenue v. Michael Shapiro and Rae ShapiroCourt of Appeals for the Seventh Circuit · 1960
- Leonhart v. CommissionerUnited States Tax Court · 1968
- Hopkins v. CommissionerUnited States Tax Court · 1958
- J. Gordon Turnbull, Inc. v. CommissionerUnited States Tax Court · 1963
1 more not listed; retrieve them via the Exa API.