Smith v. Commissioner
United States Tax Court
It is held, a part of the deficiency for each of the years involved was due to fraud with intent to evade the tax.
1Opinion of the Court
MulROney, Judge:
The respondent determined deficiencies in income tax and additions to the tax of petitioner, as follows:
Deficiency Addition to tax, sec. 293(b), I.R.O. 1939 Year
$20,969.13 $10,484.57 1946.
16,036.83 8,018.42 1947.
9,653.49 4,826.75 1948.
U, 636.95 5,818.48 1949.
11,527.07 5,763.54 1950.
The petitioner did not contest the deficiencies in tax as determined above and the only question is whether a part of the deficiences for each of the taxable years is due to fraud with intent to evade tax.
findings or fact.
Some of the facts were stipulated and they are found accordingly.
Petitioner is…
2Cases cited7 opinions
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Vassallo v. CommissionerUnited States Tax Court · 1955
- Rogers v. CommissionerUnited States Board of Tax Appeals · 1938
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1949
- Cohen v. CommissionerUnited States Tax Court · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Vannaman v. CommissionerUnited States Tax Court · 1970
- Roberts v. CommissionerUnited States Tax Court · 1987
- Angell v. CommissionerUnited States Tax Court · 1986
- Boggs v. CommissionerUnited States Tax Court · 1985
45 more not listed; retrieve them via the Exa API.