Scudder v. Commissioner
United States Tax Court
Held, petitioner is liable for income tax deficiencies and penalties based upon her husband's embezzlements and other unreported business income during taxable years in which legally effective joint returns were filed.
1Opinion of the Court
Hour, Judge:
Respondent determined deficiencies in income taxes and additions to the tax for fraud under section 6653(b)1 against petitioner as follows:
Year Deficiency Sec. 6658(b) addition
1954_ $42, 718. 41 $21, 359. 21
1955_ 52, 842. 54 26, 421. 27
1956_ 23, 868. 98 16, 631. 23
1957_ 20, 390. 83 10, 195. 42
1958_ 15, 679. 41 7, 839. 71
At trial we granted petitioner’s motion to file an amendment to her reply to respondent’s answer. The amendment admitted that Forms 1040 signed and filed by petitioner and her husband for the years 1954 through 1958 were false and fraudulent and that the unreported…
2Cases cited11 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- James A. Guth, and Arlys M. Guth v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Davenport v. CommissionerUnited States Tax Court · 1967
- Jennie Allen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- Pendola v. CommissionerUnited States Tax Court · 1968
29 more not listed; retrieve them via the Exa API.