Bahoric v. Commissioner
United States Tax Court
Petitioners understated taxable income on their income tax returns for the years 1939, 1941, and 1943 to 1957, inclusive.
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Petitioners understated taxable income on their income tax returns for the years 1939, 1941, and 1943 to 1957, inclusive. Held: (1) Part of the deficiency for each of the years in issue was due to fraud with intent to evade tax; (2) The income tax returns filed by petitioners for the years involved were false and fraudulent with intent to evade tax; (3) Additions to tax under section 294(d)(2), I.R.C. 1939, are inapplicable; (4) Additions to tax under section 294(d)(1)(A), I.R.C. 1939, and section 6654, I.R.C. 1954, are sustained.
1Opinion of the Court
Kazimir C. Bahoric and Anna M. Bahoric v. Commissioner. Anna M. Bahoric v. Commissioner. Kazimir C. Bahoric v. Commissioner.
Bahoric v. Commissioner
Docket Nos. 86885-86887.
United States Tax Court
T.C. Memo 1963-333; 1963 Tax Ct. Memo LEXIS 14; 22 T.C.M. (CCH) 1745; T.C.M. (RIA) 63333;
December 23, 1963
Petitioners understated taxable income on their income tax returns for the years 1939, 1941, and 1943 to 1957, inclusive.
Held: (1) Part of the deficiency for each of the years in issue was due to fraud with intent to evade tax;(2) The income tax returns filed by petitioners for the years involved…
2Cases cited18 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Commissioner v. AckerSupreme Court of the United States · 1959
- 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
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
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