Oxford v. Jessup

Felton, Chief Judge.

The court was authorized to find that the taxpayer was not liable for penalties based on his participation in the filing of a false or fraudulent return. The finding was authorized that the taxpayer unlawfully but innocently and ignorantly sought to settle his tax debt with a representative of the State for less than the amount due; that the taxpayer did not contemplate or participate in the filing of false and fraudu*618lent returns in his behalf by the State agents; that the taxpayer did not conspire with the State agents in a scheme whereby the agents were to rob the State…