Rodney v. Comm'r
United States Tax Court
Held: 1. Because of his criminal conviction of willful attempt to evade income tax for the years 1959 through 1962, petitioner Henry M. Rodney is collaterally estopped to deny that the joint income tax returns that he filed with his wife for the years 1959 through 1962 were false and fraudulent or that a part of the underpayment, if any, in tax for those years is due to fraud with intent to evade tax.
Read the full summary
Held: 1. Because of his criminal conviction of willful attempt to evade income tax for the years 1959 through 1962, petitioner Henry M. Rodney is collaterally estopped to deny that the joint income tax returns that he filed with his wife for the years 1959 through 1962 were false and fraudulent or that a part of the underpayment, if any, in tax for those years is due to fraud with intent to evade tax. Therefore, the assessment and collection of any deficiency in tax for none of those years from Henry M. Rodney is barred by the statute of limitations and he is liable for the addition to tax…
1ConcurrenceTannenwald, J.
I agree with the conclusion reached by the majority, hut I Avould avoid polarization on the issue of privity which seems to characterize both the majority and dissenting opinions.
Prior to 1938, section 51 (b) merely provided that a husband and wife living together might each make a return or make a single joint return, in which case “the tax shall be computed on the aggregate income.” Sec. 51 (b), Revenue Act of 1936,49 Stat. 1648,1670. Under the section and its predecessors, not only was there no suggestion in the decided cases that a spouse was estopped by the other spouse’s conviction for…
2Cases cited16 opinions
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Amos v. CommissionerUnited States Tax Court · 1964
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
11 more not listed; retrieve them via the Exa API.