Mills v. Commissioner
United States Tax Court
Held: (1) That there are no deficiencies in tax or additions to tax with respect to Zora Mills. (2) That there are no deficiencies in tax or additions to tax arising out of the proceeding in Docket No. 44282. (3) That respondent, with respect to the years 1941 and 1942, has failed to meet the burden of proving fraud, and that assessment and collection are barred by limitations as to said years.
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Held: (1) That there are no deficiencies in tax or additions to tax with respect to Zora Mills. (2) That there are no deficiencies in tax or additions to tax arising out of the proceeding in Docket No. 44282. (3) That respondent, with respect to the years 1941 and 1942, has failed to meet the burden of proving fraud, and that assessment and collection are barred by limitations as to said years. (4) That section 6 of the Current Tax Payment Act of 1943 is applicable to B. E. Mills. Understatement for the year 1942 is determined as a basis for application of section 6 of said Act in determining…
1Opinion of the Court
B. E. Mills v. Commissioner. B. E. Mills and Zora Mills v. Commissioner.
Mills v. Commissioner
Docket Nos. 44282, 44283.
United States Tax Court
T.C. Memo 1957-157; 1957 Tax Ct. Memo LEXIS 93; 16 T.C.M. (CCH) 642; T.C.M. (RIA) 57157;
August 9, 1957
Held: (1) That there are no deficiencies in tax or additions to tax with respect to Zora Mills.(2) That there are no deficiencies in tax or additions to tax arising out of the proceeding in Docket No. 44282.(3) That respondent, with respect to the years 1941 and 1942, has failed to meet the burden of proving fraud, and that assessment and collection are…
2Cases cited10 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Imburgia v. CommissionerUnited States Tax Court · 1954
- Shaw v. CommissionerUnited States Tax Court · 1956
- Nicholson v. CommissionerUnited States Board of Tax Appeals · 1935
- Gleis v. CommissionerUnited States Tax Court · 1955
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