McGee v. Commissioner
United States Tax Court
Petitioner was port engineer for Gulf Oil Corp. in Port Arthur, Tex., during the years 1957-63 and as such was responsible for maintenance and repairs of Gulf's ships and other marine vessels. Petitioner arranged to have a marine contractor who worked on Gulf's ships inflate its invoices for work done, which petitioner approved for payment by Gulf.
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Petitioner was port engineer for Gulf Oil Corp. in Port Arthur, Tex., during the years 1957-63 and as such was responsible for maintenance and repairs of Gulf's ships and other marine vessels. Petitioner arranged to have a marine contractor who worked on Gulf's ships inflate its invoices for work done, which petitioner approved for payment by Gulf. Gulf paid the invoices to the contractor and the contractor remitted prearranged portions of the excess charges to petitioner, who failed to report those amounts on his income tax returns. Held, the amounts petitioner received from the contractor…
1Opinion of the Court
Dbennen, Judge:
Respondent determined the following deficiencies in and additions to petitioner’s Federal income tax:
Year Deficiency Addition under sec. 6658(b)
1957- $9, 572. 28 $4, 786. 14
1958- 6, 411. 55 3, 205. 78
1959- 5, 274. 36 2, 637. 18
1960- 6, 285. 14 3, 142. 57
1961- 4,518.26 2,259.13
1962- 2, 394. 42 1, 197. 21
1963- 1,058.03 529.01
Petitioner admits that he received amounts of money from the source mentioned below in each of the years 1957-63 which he did not report on his tax returns for those years. Respondent concedes that the notice of deficiency was mailed after expiration of the…
2Cases cited31 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. MitchellSupreme Court of the United States · 1938
- James v. United StatesSupreme Court of the United States · 1961
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