Kahr v. Commissioner
United States Tax Court
Taxpayer pursued a studied course of concealing a part of his distributive share of partnership income in 1958 and 1959; however he died in January 1960 and his 1959 income tax return was signed and filed by the executor of his estate several months later. Held, no fraudulent intent can be imputed to the decedent under these circumstances and the determination of fraud for 1959 is not sustained.
1Concurrence
Scott, /.,
concurring: On the basis of the facts found in this case, I agree with the conclusion reached in the majority opinion that respondent’s determination of an addition to tax for fraud for the taxable year 1959 should not be sustained.
However, I do not agree with the statement in the majority opinion that the issue for the year 1959 is “whether the return filed can be considered fraudulent” or with the conclusion that because there was no fraud on the part of the executor and Mary Kahr in filing a return omitting a portion of Kahr’s 1959 income, it follows that there should be no…
2Cases cited1 opinion
- Rohde v. United StatesDistrict Court, E.D. Wisconsin · 1967