Tunnell v. Commissioner
United States Tax Court
Petitioner was convicted of filing fraudulent income tax returns for the taxable years 1965, 1966, and 1967 and conceded that he was collaterally estopped to deny the imposition of the civil fraud penalty for those years. Petitioner argued that the Commissioner failed to check out leads given to him by petitioner under Holland v. United States, 348 U.S. 121 (1954), and, therefore, any defects in proof should weigh against respondent, not petitioner.
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Petitioner was convicted of filing fraudulent income tax returns for the taxable years 1965, 1966, and 1967 and conceded that he was collaterally estopped to deny the imposition of the civil fraud penalty for those years. Petitioner argued that the Commissioner failed to check out leads given to him by petitioner under Holland v. United States, 348 U.S. 121 (1954), and, therefore, any defects in proof should weigh against respondent, not petitioner. Held, the "lead-check" rule set forth in Holland v. United States, supra, does not apply here where petitioner, not respondent, has the burden of…
1Opinion of the Court
Goffe, Judge:
The Commissioner determined deficiencies in and additions to the Federal income tax of petitioner as follows:
Deficiencies Additions to tax Taxable year in tax sec. 6653(b), I.R.C. 1954-1
1965 . $2,633.06 $1,316.53
1966 . 17,628.74 8,814.37
1967 . 22,731.53 11,365.76
The parties have made several concessions which will affect the final computation of the deficiencies.2 Petitioner also concedes that he is collaterally estopped, because of a previous criminal conviction under section 7201, from denying that a part of any underpayment of taxes for the taxable years 1965, 1966, and 1967,…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Morris Lipsitz, and Morris Lipsitz and Helen Lipsitz v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- John Thomas Fairchild v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Sunbrock v. CommissionerUnited States Tax Court · 1967
3Cited by13 opinions
- Goichman v. CommissionerUnited States Tax Court · 1987
- H. H. Robertson Company v. Commissioner of InternalrevenueCourt of Appeals for the Third Circuit · 1974
- Hall v. CommissionerUnited States Tax Court · 1990
- Tunnell v. CommissionerCourt of Appeals for the Fifth Circuit · 1981
- Axelrod v. CommissionerUnited States Tax Court · 1982
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