Ginsberg v. Commissioner
United States Tax Court
1. Where the taxpayer's failure to file proper gift tax returns was due largely to erroneous advice on the part of his accountant, held, respondent was not estopped to determine a deficiency many years later by reason of the taxpayer's having filed a return in the wrong year and the respondent's having requested additional information with reference thereto. 2. Held, further, where no proper gift tax return was ever filed, the penalty for failure to file was mandatory…
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1. Where the taxpayer's failure to file proper gift tax returns was due largely to erroneous advice on the part of his accountant, held, respondent was not estopped to determine a deficiency many years later by reason of the taxpayer's having filed a return in the wrong year and the respondent's having requested additional information with reference thereto. 2. Held, further, where no proper gift tax return was ever filed, the penalty for failure to file was mandatory regardless of whether the original failure to file was or was not due to reasonable cause and not to willful neglect.
1Opinion of the Court
Harry Ginsberg, Petitioner, v. Commissioner of Internal Revenue, Respondent
Ginsberg v. Commissioner
Docket No. 48824
United States Tax Court
24 T.C. 273; 1955 U.S. Tax Ct. LEXIS 181;
May 26, 1955, Filed
Decision will be entered for the respondent.
1. Where the taxpayer's failure to file proper gift tax returns was due largely to erroneous advice on the part of his accountant, held, respondent was not estopped to determine a deficiency many years later by reason of the taxpayer's having filed a return in the wrong year and the respondent's having requested additional information with reference…
2Cases cited11 opinions
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Sturm v. BokerSupreme Court of the United States · 1893
- Niles Bement Pond Co. v. United StatesSupreme Court of the United States · 1930
- Stockstrom v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1951
- United States v. S. F. Scott & Sons, Inc.Court of Appeals for the First Circuit · 1934
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