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
Cecil R. Hopkins and Ruth O. Hopkins, Petitioners, v. Commissioner of Internal Revenue, Respondent
Hopkins v. Commissioner
Docket No. 56882
United States Tax Court
30 T.C. 1015; 1958 U.S. Tax Ct. LEXIS 110;
August 8, 1958, Filed
Decision will be entered under Rule 50.
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…
2Cases cited13 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
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