Moore v. Commissioner
United States Board of Tax Appeals
1. In the absence of clear and convincing evidence of fraud, held, that petitioner did not file false and fraudulent income tax returns for 1929, 1930, and 1931. 2. Held, assessment and collection of income tax barred as to the year 1929, but not barred as to 1930 and 1931. 3. Respondent's determination as to 1930 and 1931 sustained upon petitioner's failure to show error in such determination.
1Opinion of the Court
FRANK J. MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Moore v. Commissioner
Docket No. 77485.
United States Board of Tax Appeals
37 B.T.A. 378; 1938 BTA LEXIS 1041;
February 23, 1938, Promulgated
1. In the absence of clear and convincing evidence of fraud, held, that petitioner did not file false and fraudulent income tax returns for 1929, 1930, and 1931.
2. Held, assessment and collection of income tax barred as to the year 1929, but not barred as to 1930 and 1931.
3. Respondent's determination as to 1930 and 1931 sustained upon petitioner's failure to show error in such…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Burnet v. HoustonSupreme Court of the United States · 1931
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- KERBAUCH v. COMMISSIONERUnited States Board of Tax Appeals · 1934
- Pennant Cafeteria Co. v. CommissionerUnited States Board of Tax Appeals · 1926
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