Estate of Roe v. Commissioner
United States Tax Court
The managing partner of a partnership omitted sales receipts in each of the fiscal years ending April 30, 1947 through 1951. His equal partner was not active in the partnership business and was unaware of the omitted sales.
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The managing partner of a partnership omitted sales receipts in each of the fiscal years ending April 30, 1947 through 1951. His equal partner was not active in the partnership business and was unaware of the omitted sales. Held, no part of the inactive partner's deficiency for the years 1947 through 1951 was due to fraud with intent to evade tax; held, further, a part of the managing partner's deficiency for 1947 was due to fraud with intent to evade tax; held, further, the respondent was correct in increasing the partnership's gross income by certain omitted sales checks and other amounts,…
1Opinion of the Court
Mulroney, Judge:
The respondent determined deficiencies in income tax and additions to tax as follows:
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The issues in these consolidated cases are:(1) Whether in each of the years 1947 through 1951 Howard T. Eoe and George L. Eoe, who were partners in Howard T. Eoe Co., understated their distributive shares of partnership income by understating the gross receipts of the partnership for its fiscal years ended April 30,1947 through 1951;(2) Whether the partnership is entitled to deductions for certain commissions purportedly paid by it in each of the fiscal years ended April 30,1947…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Stoumen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Glenn v. Kentucky Color & Chemical Co., IncCourt of Appeals for the Sixth Circuit · 1951
- Stanford R. Brookshire and Wife, Edith M. Brookshire, and Voris G. Brookshire, and Wife, Helen M. Brookshire v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Brookshire v. CommissionerUnited States Tax Court · 1959
3Cited by22 opinions
- Mazzoni v. CommissionerUnited States Tax Court · 1970
- Baughn v. CommissionerUnited States Tax Court · 1969
- Epic Metals v. CommissionerUnited States Tax Court · 1984
- Corbett v. CommissionerUnited States Tax Court · 1963
- Crane v. CommissionerUnited States Tax Court · 1982
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