Estate of Cordial Gryder, Deceased, Pansy Gryder, and Pansy Gryder v. Commissioner of Internal Revenue

ARNOLD, Circuit Judge.

This is an appeal from the judgment of the United States Tax Court 1 against a widow, Pansy Gryder, and the estate of her late husband, Cordial Gryder. The taxpayers contend that (1) the Tax -Court erred in allowing the introduction of secondary evidence of corporate records, (2) there was insufficient evidence to sustain the Tax Court’s finding of fraud, (3) the assessments were barred by the statute of limitations, and (4) Pansy Gryder was an innocent spouse. For the reasons set forth below, we affirm.

I

Cordial Gryder, a Missouri resident, owned and managed a car…