Legal Opinion
Isaac T. Mitchell and Esther Mitchell v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 20, 1969No. 17363_1PublishedCited by 32 opinions
1Opinion of the Court
BEAMER, District Judge.
This is an appeal from the Tax Court.
The appellant Isaac Mitchell was for many years engaged in the operation of a numbers lottery in Indianapolis, Indiana. He kept no records. The evidence shows that it would have been a simple matter to keep records which would have accurately reflected his taxable income. Nevertheless, he deliberately destroyed all records and evidence of income one week after the transactions occurred.
On June 7, 1963, Internal Revenue agents conducted a raid on Mitchell’s home and seized records of gross revenues and payments for four days operation…
2Cases cited7 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. JohnsonSupreme Court of the United States · 1943
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
- John Gatling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Jackson v. CommissionerUnited States Tax Court · 1979
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Conforte v. CommissionerUnited States Tax Court · 1980
- Gordon v. CommissionerUnited States Tax Court · 1974
- Howard F. And Mildred E. Keogh v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
27 more not listed; retrieve them via the Exa API.