Estate of Grobart v. Commissioner
United States Tax Court
Held, a part of the deficiency for each of the years 1944, 1946, 1947, 1948 and 1949 was due to fraud with intent to evade tax within the meaning of Sec. 293(b), I.R.C. 1939. Held, where petitioner filed delinquent returns for the years 1948 and 1949 on a joint basis subsequent to the issuance of a notice of deficiency computed on an individual basis, he is not entitled to the split income provisions.
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Held, a part of the deficiency for each of the years 1944, 1946, 1947, 1948 and 1949 was due to fraud with intent to evade tax within the meaning of Sec. 293(b), I.R.C. 1939. Held, where petitioner filed delinquent returns for the years 1948 and 1949 on a joint basis subsequent to the issuance of a notice of deficiency computed on an individual basis, he is not entitled to the split income provisions. Secs. 51(b)(1) and 12(d). Held, petitioner realized partnership income in the amount of $3,053.53 from Great Falls Hosiery Co. in the year 1944. Held, certain expenses allegedly incurred for…
1Opinion of the Court
Estate of Samuel Grobart, Deceased, Doris F. Grobart, Administratrix v. Commissioner.
Estate of Grobart v. Commissioner
Docket No. 66935.
United States Tax Court
T.C. Memo 1961-128; 1961 Tax Ct. Memo LEXIS 222; 20 T.C.M. (CCH) 629; T.C.M. (RIA) 61128;
May 9, 1961
Held, a part of the deficiency for each of the years 1944, 1946, 1947, 1948 and 1949 was due to fraud with intent to evade tax within the meaning of Sec. 293(b), I.R.C. 1939.
Held, where petitioner filed delinquent returns for the years 1948 and 1949 on a joint basis subsequent to the issuance of a notice of deficiency computed on an…
2Cases cited11 opinions
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner v. AckerSupreme Court of the United States · 1959
- Acker v. CommissionerUnited States Tax Court · 1956
- A. Raymond Jones and Mary Lou Jones, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Jones v. CommissionerUnited States Tax Court · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Spanos v. United StatesDistrict Court, D. Maryland · 1963
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973