Reimer v. Commissioner
United States Tax Court
The deceased died on February 23, 1947. Prior to his death he had filed, with intent to evade tax, false and fraudulent income tax returns for each of the taxable years 1941, 1942, 1943, and 1944. On November 5, 1947, the Commissioner made jeopardy assessments against decedent's estate, including therein a 50 per cent addition to the tax for fraud in each of the taxable years under the provisions of section 293 (b) of the Internal Revenue Code.
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The deceased died on February 23, 1947. Prior to his death he had filed, with intent to evade tax, false and fraudulent income tax returns for each of the taxable years 1941, 1942, 1943, and 1944. On November 5, 1947, the Commissioner made jeopardy assessments against decedent's estate, including therein a 50 per cent addition to the tax for fraud in each of the taxable years under the provisions of section 293 (b) of the Internal Revenue Code. Held, that for each of the taxable years involved the decedent's estate is liable for the 50 per cent addition to the tax imposed by section 293 (b)…
1Opinion of the Court
OPINION.
ARUndell, Judge:
The sole question herein is whether the 50 per cent addition to the tax for fraud provided by section 293 (b) of the Internal Eevenue Code may be imposed against and collected from the estate of a decedent who during his lifetime fraudulently understated his correct net income with intent to evade tax. In the instant case the taxpayer had died more than eight months before the Commissioner made jeopardy assessments against his estate, including therein so-called “fraud penalties.”
There is no Federal statute1 covering the survival of the cause of action provided by…
2Cases cited19 opinions
- D'Oench, Duhme & Co. v. Federal Deposit InsuranceSupreme Court of the United States · 1942
- Helvering v. MitchellSupreme Court of the United States · 1938
- Clearfield Trust Co. v. United StatesSupreme Court of the United States · 1943
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Deitrick v. GreaneySupreme Court of the United States · 1940
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3Cited by21 opinions
- Stein v. CommissionerUnited States Tax Court · 1956
- Kirk v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1950
- W. Frank Lee, Jr., as Administrator of the Estate of W. Frank Lee, Deceased, and Anne H. Lee, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Estate of Walter F. Rau, Sr., Deceased, Raymond J. Shorb, Administrator With the Will Annexed v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Estate of Nitto v. CommissionerUnited States Tax Court · 1949
16 more not listed; retrieve them via the Exa API.