Gottlieb v. Commissioner
United States Tax Court
Petitioner's father gave money to petitioner's mother over a period of years. By 1945, over $40,000 of such funds were invested in petitioner's name by his father in a wholesale beer-distributing firm. Petitioner sold the wholesale firm in 1947 and bought a retail liquor store. Petitioner's father was convicted and sentenced in 1949 for fraudulent evasion of income tax for the years 1941 to 1945, inclusive.
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Petitioner's father gave money to petitioner's mother over a period of years. By 1945, over $40,000 of such funds were invested in petitioner's name by his father in a wholesale beer-distributing firm. Petitioner sold the wholesale firm in 1947 and bought a retail liquor store. Petitioner's father was convicted and sentenced in 1949 for fraudulent evasion of income tax for the years 1941 to 1945, inclusive. Deficiencies and 50 per cent additions to tax imposed by Sec. 293 (b) of the Code were determined by respondent against the father for the same years, and the parties stipulated the father…
1Opinion of the Court
Allen Sanford Gottlieb v. Commissioner.
Gottlieb v. Commissioner
Docket No. 36062.
United States Tax Court
1953 Tax Ct. Memo LEXIS 144; 12 T.C.M. (CCH) 939; T.C.M. (RIA) 53282;
August 19, 1953
Petitioner's father gave money to petitioner's mother over a period of years. By 1945, over $40,000 of such funds were invested in petitioner's name by his father in a wholesale beer-distributing firm. Petitioner sold the wholesale firm in 1947 and bought a retail liquor store. Petitioner's father was convicted and sentenced in 1949 for fraudulent evasion of income tax for the years 1941 to 1945, inclusive.…
2Cases cited6 opinions
- McLaughlin v. CommissionerUnited States Board of Tax Appeals · 1933
- Rowen v. CommissionerUnited States Tax Court · 1952
- Vogelstein v. CommissionerUnited States Board of Tax Appeals · 1929
- May v. CommissionerUnited States Board of Tax Appeals · 1936
- Ashton v. CommissionerUnited States Board of Tax Appeals · 1933
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