Shaw v. Commissioner
United States Tax Court
Respondent determined deficiencies in income tax and additions to tax for fraud for the years 1941 to 1947, inclusive, and 1949. 1. Held, respondent has failed to prove fraud for the years 1941 to 1944, inclusive, and the assessment and collection of the deficiencies and additions to tax for such years are barred by the statute of limitations. 2. Held, further, part of the deficiencies for each of the years 1945, 1946, 1947, and 1949 was due to fraud, and the deficiencies…
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Respondent determined deficiencies in income tax and additions to tax for fraud for the years 1941 to 1947, inclusive, and 1949. 1. Held, respondent has failed to prove fraud for the years 1941 to 1944, inclusive, and the assessment and collection of the deficiencies and additions to tax for such years are barred by the statute of limitations. 2. Held, further, part of the deficiencies for each of the years 1945, 1946, 1947, and 1949 was due to fraud, and the deficiencies and additions to tax for fraud determined by respondent are sustained.
1Opinion of the Court
OPINION.
FisheR, Judge:
We must decide whether respondent is correct in his determination of deficiencies in petitioners’ income taxes and, further, whether such deficiencies are due to fraud. During the years here in issue petitioner was engaged in a variety of business activities, the principal one of which appears to have been the conduct of a general merchandise store. In addition, he operated several farms, engaged in a mussel fishing business, and had an interest in the operation of a cotton gin. When respondent’s agent attempted to audit petitioner’s income tax returns, he was informed…
2Cases cited7 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- United States v. CalderonSupreme Court of the United States · 1954
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by159 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Cupp v. CommissionerUnited States Tax Court · 1975
- Roberts v. CommissionerUnited States Tax Court · 1974
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Stratton v. CommissionerUnited States Tax Court · 1970
154 more not listed; retrieve them via the Exa API.