Miller-Pocahontas Coal Co. v. Commissioner
United States Board of Tax Appeals
In a proceeding before the Board which involves a penalty for fraud with intent to evade tax, the burden of proof as to such issue is by statute on the Commissioner; and where petitioner in such proceeding fails to appear at the trial and respondent makes no proof, but moves for dismissal and judgment, the fraud penalty is not sustained and is excluded from the judgment.
1Opinion of the Court
OPINION.
Sternhagen;
The Commissioner notified the petitioner of a determination in respect of its income taxes for 1918 to 1924, inclusive. As to 1918, 1919, 1921, 1922, and 1924, no deficiency or other liability was found; as to 1923, a deficiency was found of $123.77, which petitioner has not contested; and as to 1920, the Commissioner found a deficiency of $51,740.11 after applying section 328, Revenue Act of 1918, and a penalty of $25,870.06 under section 250 (b), Revenue Act of 1918. The taxpayer filed a petition attacking both the deficiency and the penalty, and the Commissioner answered…
2Cited by42 opinions
- Doncaster v. CommissionerUnited States Tax Court · 1981
- Rechtzigel v. CommissionerUnited States Tax Court · 1982
- Gordon v. CommissionerUnited States Tax Court · 1980
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Smith v. CommissionerUnited States Tax Court · 1988
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