Hicks Co. v. Commissioner
United States Tax Court
Held: 1. Testimony of an unavailable nonparty witness given at a prior criminal income tax evasion trial involving Thomas Wheeler and the Lynn Corp. is admissible in evidence in subsequent Tax Court proceedings.
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Held: 1. Testimony of an unavailable nonparty witness given at a prior criminal income tax evasion trial involving Thomas Wheeler and the Lynn Corp. is admissible in evidence in subsequent Tax Court proceedings. An affidavit and question and answer transcript of the same unavailable nonparty witness are also admissible. 2. Fraud proved by clear and convincing evidence against the corporation and its principal officer because of intentional overstatements of various deductions, particularly fictitious and false travel expenses and personal expenses of the officer paid by the corporation. 3.…
1Opinion of the Court
The Hicks Co., Inc. 1 (Formerly The Lynn Corporation), (Formerly S. D. Hicks & Son Company), Petitioners v. Commissioner of Internal Revenue, Respondent
Hicks Co. v. Commissioner
Docket Nos. 3332-69, 3333-69, 3334-69
United States Tax Court
56 T.C. 982; 1971 U.S. Tax Ct. LEXIS 87;
August 9, 1971, Filed
Decisions will be entered under Rule 50.
Held: 1. Testimony of an unavailable nonparty witness given at a prior criminal income tax evasion trial involving Thomas Wheeler and the Lynn Corp. is admissible in evidence in subsequent Tax Court proceedings. An affidavit and question and answer transcript…
2Cases cited49 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- California v. GreenSupreme Court of the United States · 1970
- Mattox v. United StatesSupreme Court of the United States · 1895
- Stone v. CommissionerUnited States Tax Court · 1971
- United States v. GilmoreSupreme Court of the United States · 1963
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