Spear v. Commissioner
United States Tax Court
Ps were tried before a jury for income tax evasion for 1976 and 1977. Upon the jury's failure to reach a verdict, Ps moved for judgment of acquittal. The District Court granted Ps' motion in a bench opinion explaining the reasons for acquitting Ps.
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Ps were tried before a jury for income tax evasion for 1976 and 1977. Upon the jury's failure to reach a verdict, Ps moved for judgment of acquittal. The District Court granted Ps' motion in a bench opinion explaining the reasons for acquitting Ps. Ps moved this Court for partial summary judgment on the issue of fraud for 1976 and 1977 on grounds that R is collaterally estopped by the judgment of acquittal and on the issue of whether Ps understated their income for 1975, 1976, and 1977 on grounds of judicial estoppel. Held, because of the "fundamental dissimilarities in the principles which…
1Opinion of the Court
OPINION
WILLIAMS, Judge:
This case is before us on petitioners’ motion for partial summary judgment. The Commissioner determined deficiencies in petitioners’ Federal income tax and additions to tax for fraud for the taxable years 1975, 1976, and 1977 as follows:
Sec.6653(b)1
Year Deficiency addition to tax
1975 $51,271.70 $25,635.85
1976 157,706.46 78,853.23
1977 93,536.23 46,768.12
Petitioners Leon and Jeanette Spear are husband and wife who resided at Philadelphia, Pennsylvania, when they filed their petition in this case. During the years in issue, petitioners owned corporations that operated…
2Cases cited19 opinions
- Allen v. McCurrySupreme Court of the United States · 1980
- Ashe v. SwensonSupreme Court of the United States · 1970
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
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3Cited by9 opinions
- Bokum v. CommissionerUnited States Tax Court · 1990
- Huddleston v. CommissionerUnited States Tax Court · 1993
- Burrill v. CommissionerUnited States Tax Court · 1989
- Fitzpatrick v. CommissionerUnited States Tax Court · 1995
- Estate of Spear v. CommissionerUnited States Tax Court · 1993
4 more not listed; retrieve them via the Exa API.