Wilson v. Commissioner
United States Tax Court
Petitioner-husband suffered from encephalitis during 1972 and 1973 which periodically affected his mental capabilities. Held: The mental condition on the date which a taxpayer files an income tax return must be examined to determine whether he had the mental capacity to file a fraudulent return. Respondent failed to prove when petitioner filed his return for 1971 and, therefore, failed to establish fraud.
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Petitioner-husband suffered from encephalitis during 1972 and 1973 which periodically affected his mental capabilities. Held: The mental condition on the date which a taxpayer files an income tax return must be examined to determine whether he had the mental capacity to file a fraudulent return. Respondent failed to prove when petitioner filed his return for 1971 and, therefore, failed to establish fraud. On the date petitioners filed their return for 1972, the mental condition of petitioner-husband did not prevent him from forming the intent to file a fraudulent return. Held, further,…
1Opinion of the Court
Goffe, Judge:
The Commissioner determined the following deficiencies in and additions to the Federal income tax of the petitioners:
Dewey and Margarette M. Wilson
Docket No. 7611-74
Taxable Addition to tax
year Deficiency Sec. 6658(b)2
1972 $63,614.31 $31,807.15
Margarette M. Wilson
Docket No. 5720-75
Additions to tax
Taxable
year Deficiency Sec. 6653(b) Sec. 6651(a)(1) Sec. 6653(a) Sec. 665)
1970 $4,013.87 0 $401.39 $247.62 0
1971 5,259.67 0 1,314.92 262.98 $168.32
Dewey Wilson
Docket No. 5773-75
Additions to tax
Taxable
year Deficiency See. 6653(b) Sec. 6651(a)(1) Sec. 6653(a) Sec. 665)
1969 $2,410.61 0…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Stone v. CommissionerUnited States Tax Court · 1971
18 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Kirk v. United States, Department of Internal Revenue (In Re Kirk)United States Bankruptcy Court, M.D. Florida · 1989
- Wilson v. CommissionerUnited States Tax Court · 1981
- Graham v. Internal Revenue Service (In Re Graham)United States Bankruptcy Court, E.D. Pennsylvania · 1989
- H Graphics/Access, Ltd. Partnership v. CommissionerUnited States Tax Court · 1992
- Boggs v. CommissionerUnited States Tax Court · 1985
55 more not listed; retrieve them via the Exa API.