Bender v. Commissioner
United States Tax Court
1. Held, that false and fraudulent returns were filed for each of the years 1942-1945, inclusive, and for 1947, by the petitioners, Checker Taxi Company and Robert L. Bender, and that, therefore, deficiencies for those years are not barred by the statute of limitations. 2. Held, that each of the petitioners, Robert L. Bender and Esther C. Bender, received taxable income for each of the years 1942-1948, inclusive, from Checker Taxi Company but the amounts thereof were less…
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1. Held, that false and fraudulent returns were filed for each of the years 1942-1945, inclusive, and for 1947, by the petitioners, Checker Taxi Company and Robert L. Bender, and that, therefore, deficiencies for those years are not barred by the statute of limitations. 2. Held, that each of the petitioners, Robert L. Bender and Esther C. Bender, received taxable income for each of the years 1942-1948, inclusive, from Checker Taxi Company but the amounts thereof were less than the Commissioner determined. 3. Held, that the deficiencies for each of the years 1942-1947, inclusive, of Checker…
1Opinion of the Court
Robert L. Bender et al. 1 v. Commissioner.
Bender v. Commissioner
Docket Nos. 56618, 56619, 56622.
United States Tax Court
T.C. Memo 1957-121; 1957 Tax Ct. Memo LEXIS 139; 16 T.C.M. (CCH) 502; T.C.M. (RIA) 57121;
June 28, 1957
1. Held, that false and fraudulent returns were filed for each of the years 1942-1945, inclusive, and for 1947, by the petitioners, Checker Taxi Company and Robert L. Bender, and that, therefore, deficiencies for those years are not barred by the statute of limitations.
2. Held, that each of the petitioners, Robert L. Bender and Esther C. Bender, received taxable income for…
2Cases cited17 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. JohnsonSupreme Court of the United States · 1943
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Chesbro v. CommissionerUnited States Tax Court · 1953
- Stein v. CommissionerUnited States Tax Court · 1956
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Schofield v. United StatesDistrict Court, N.D. Ohio · 1962
- Ratner v. CommissionerUnited States Tax Court · 1981