Mundy v. Commissioner
United States Tax Court
1. Held: Joseph A. Mundy failed to sustain his burden of proof with respect to the deficiencies determined for the years 1947 through 1951. Accordingly, those deficiencies (with some adjustments) are sustained. 2. Held: The failure of Joseph A. Mundy to report income received in each of the years 1947 through 1951 was due to fraud with intent to evade tax. 3. Held: Dolores Mundy and Frances Chisko Mundy are not liable as transferees for income taxes of Joseph A. Mundy. 4.…
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1. Held: Joseph A. Mundy failed to sustain his burden of proof with respect to the deficiencies determined for the years 1947 through 1951. Accordingly, those deficiencies (with some adjustments) are sustained. 2. Held: The failure of Joseph A. Mundy to report income received in each of the years 1947 through 1951 was due to fraud with intent to evade tax. 3. Held: Dolores Mundy and Frances Chisko Mundy are not liable as transferees for income taxes of Joseph A. Mundy. 4. Held: Joseph A. Mundy is liable for increased deficiencies and additions to tax for the years 1950 and 1951.
1Opinion of the Court
Joseph A. Mundy v. Commissioner. Dolores Mundy v. Commissioner. Frances Chisko Mundy v. Commissioner.
Mundy v. Commissioner
Docket Nos. 46998, 50098, 50099.
United States Tax Court
T.C. Memo 1955-270; 1955 Tax Ct. Memo LEXIS 65; 14 T.C.M. (CCH) 1067; T.C.M. (RIA) 55270;
September 30, 1955
1. Held: Joseph A. Mundy failed to sustain his burden of proof with respect to the deficiencies determined for the years 1947 through 1951. Accordingly, those deficiencies (with some adjustments) are sustained.
2. Held: The failure of Joseph A. Mundy to report income received in each of the years 1947 through 1951…
2Cases cited2 opinions
- United States v. JohnsonSupreme Court of the United States · 1943
- Terrace Corp. v. CommissionerUnited States Board of Tax Appeals · 1938
3Cited by3 opinions
- Spanos v. United StatesDistrict Court, D. Maryland · 1963
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973