McLaughlin v. Commissioner
United States Board of Tax Appeals
FRAUD PENALTIES - EVIDENCE. - Respondent's proof that petitioner was indicted for willful failure to file returns and evasion of taxes, to which he pleaded guilty and was sentenced, is sufficient, in the absence of any explanation by petitioner, to sustain the imposition of fraud penalties for those years covered by the plea and sentence.
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FRAUD PENALTIES - EVIDENCE. - Respondent's proof that petitioner was indicted for willful failure to file returns and evasion of taxes, to which he pleaded guilty and was sentenced, is sufficient, in the absence of any explanation by petitioner, to sustain the imposition of fraud penalties for those years covered by the plea and sentence. Fraud penalties disallowed for other years for which it appears petitioner was indicted but the evidence shows no record of any plea by petitioner of disposition by the court.
1Opinion of the Court
*248OPINION.
Arundell :
Petitioner denies fraud, but the main attack upon the assertion of the penalties is that the penalties imposed by section 275 (b) of the Revenue Act of 1926 and section 29'3 (b) of the Revenue Act of 1928 are an integral part of the deficiency in tax and there is no authority in law for the assertion of such penalties after the basic tax and delinquency penalties have been assessed and collected.
The portions of the revenue acts applicable here are alike and provide as follows:
ADDITIONS TO THE TAX IN CASE Off DEffICIENCT
Sec. 275. (a) If any part of any deficiency is due to…
2Cases cited2 opinions
- Spain v. Oregon-Washington R. & N. Co.Oregon Supreme Court · 1915
- Russ v. GoodSupreme Court of Vermont · 1917
3Cited by39 opinions
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Breman v. CommissionerUnited States Tax Court · 1976
- Auerbach Shoe Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1954
- Frank J. Valetti and Sarah J. Valetti v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Stewart v. CommissionerUnited States Tax Court · 1976
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