Baldwin v. Commissioner
United States Tax Court
1. Amount of unreported income of petitioner in each of the years 1948 through 1951 determined. 2. Propriety of certain deductions claimed in various of the years 1948 through 1951 determined. 3. Held: Some part of the deficiency in each of the years 1948 through 1951 was due to fraud with intent to evade tax.
1Opinion of the Court
Clarence E. Baldwin v. Commissioner.
Baldwin v. Commissioner
Docket No. 45001.
United States Tax Court
T.C. Memo 1955-200; 1955 Tax Ct. Memo LEXIS 135; 14 T.C.M. (CCH) 794; T.C.M. (RIA) 55200;
July 21, 1955
1. Amount of unreported income of petitioner in each of the years 1948 through 1951 determined.
2. Propriety of certain deductions claimed in various of the years 1948 through 1951 determined.
3. Held: Some part of the deficiency in each of the years 1948 through 1951 was due to fraud with intent to evade tax.
Edward J. O'Connor, Esq., and William T. Choisser, Esq., for the petitioner. Joseph G.…
2Cases cited18 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. HoustonSupreme Court of the United States · 1931
- Cosmopolitan Shipping Co. v. McAllisterSupreme Court of the United States · 1949
- Magruder v. SuppleeSupreme Court of the United States · 1942
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991