Gutterman Strauss Co. v. Commissioner
United States Board of Tax Appeals
1. A taxpayer appealing to this Board may set up as a ground of appeal from a proposed additional assessment of income and profits taxes a right to a deduction from gross income not claimed in the original return or at any hearing before the Commissioner. 2. Upon the facts before the Board in this case it is held that the Commissioner is not entitled to demand a bill of particulars. 3. The Board has jurisdiction to determine whether there was a false or fraudulent…
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1. A taxpayer appealing to this Board may set up as a ground of appeal from a proposed additional assessment of income and profits taxes a right to a deduction from gross income not claimed in the original return or at any hearing before the Commissioner. 2. Upon the facts before the Board in this case it is held that the Commissioner is not entitled to demand a bill of particulars. 3. The Board has jurisdiction to determine whether there was a false or fraudulent understatement of income with intent to evade tax in any case and whether the penalty found by the Commissioner should be…
1Opinion of the Court
OPINION.
Smith :
This appeal is from a determination of a deficiency by the Commissioner in income and profits taxes for the year 1919, including therein an amount of 50 per cent of the deficiency in tax on account of an alleged false or fraudulent understatement of income with intent to evade the tax. The Commissioner first filed an *244answer to the petition but has now asked permission to withdraw the answer and has moved to strike from the petition certain paragraphs thereof and, if the motion for striking from the petition paragraphs 1 and 2 is denied, that the taxpayer be required to furnish…
2Cases cited2 opinions
- Hanks Dental Assn. v. International Tooth Crown Co.Supreme Court of the United States · 1904
- Smith v. International Mercantile Co.U.S. Circuit Court for the District of New Jersey · 1907
3Cited by13 opinions
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Smith v. CommissionerUnited States Tax Court · 1988
- Commissioner of Internal Revenue v. Peter LicavoliCourt of Appeals for the Sixth Circuit · 1958
- Investors Diversified Services, Inc. v. CommissionerUnited States Tax Court · 1962
- Estate of Maceo v. Comm'rUnited States Tax Court · 1964
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