Mauch v. Commissioner
United States Board of Tax Appeals
1. The allegations of fraud contained in the Commissioner's answer are deemed to be admitted by reason of the failure of the petitioner to file a reply within the time prescribed by the rules of practice. 2. Assuming that the petitioner denied all the facts relating to fraud alleged by the Commissioner, the penalties are sustained on the ground that the evidence affirmatively establishes that a part of each deficiency is due to fraud with intent to evade tax. 3. The evidence…
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1. The allegations of fraud contained in the Commissioner's answer are deemed to be admitted by reason of the failure of the petitioner to file a reply within the time prescribed by the rules of practice. 2. Assuming that the petitioner denied all the facts relating to fraud alleged by the Commissioner, the penalties are sustained on the ground that the evidence affirmatively establishes that a part of each deficiency is due to fraud with intent to evade tax. 3. The evidence establishes that the petitioner, with intent to evade tax, not only grossly understated the amount of attorney fees…
1Opinion of the Court
*624OPINION.
MuRdock:
The evidence shows that the petitioner, Bessie Mauch, had no income for 1929 and 1930 and took no part in filing the returns. The respondent no longer contends that she is liable for any part of the deficiencies or penalties; therefore, decisions will be entered holding that there are no deficiencies or penalties for either year as to her.
Russell C. Mauch, herein referred to as the petitioner, contended in his petition that the determination of the deficiency for the year 1929 was barred by the statute of limitations. However, consents were duly executed extending the…
2Cases cited2 opinions
- United States v. SullivanSupreme Court of the United States · 1927
- Alexander v. United StatesSupreme Court of the United States · 1891
3Cited by52 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Estate of Beck v. Comm'rUnited States Tax Court · 1971
- Robert L. Bender v. Commissioner of Internal Revenue, Checker Taxi Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Estate of Maceo v. Comm'rUnited States Tax Court · 1964
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