Estate of Beck v. Comm'r
United States Tax Court
During the taxable years 1943 through 1953, inclusive, petitioner Dave Beck was an officer of several union entities, including the presidency of the Western Conference of Teamsters and the Joint Council of Teamsters No. 28, Seattle, Wash.
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During the taxable years 1943 through 1953, inclusive, petitioner Dave Beck was an officer of several union entities, including the presidency of the Western Conference of Teamsters and the Joint Council of Teamsters No. 28, Seattle, Wash. In 1952, he became president of the International Brotherhood of Teamsters which position he held until 1957. During the years 1943 through 1953, Beck traveled extensively on union affairs and received regular monthly expense allowances as well as advancements for special trips from the International Union even though in most instances the International or…
1Opinion of the Court
Wxthex, Judge:
These consolidated proceedings involve the determination of deficiencies in income tax and additions to tax as follows:
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The cases were consolidated for hearing pursuant to agreement of the parties.
The respondent computed deficiencies for the taxable years 1943 through 1953 by use of the net worth and expenditures method. Separate returns were filed for 1943 through 1947 and joint returns were filed for 1948 through 1953. Eespondent has asserted the additions to tax for fraud against both Dave and Dorothy Beck for all of the taxable years 1943 through 1953 which are…
2Cases cited45 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- James v. United StatesSupreme Court of the United States · 1961
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Otsuki v. CommissionerUnited States Tax Court · 1969
40 more not listed; retrieve them via the Exa API.
3Cited by121 opinions
- Parks v. CommissionerUnited States Tax Court · 1990
- Habersham-Bey v. CommissionerUnited States Tax Court · 1982
- Doncaster v. CommissionerUnited States Tax Court · 1981
- Estate of Temple v. CommissionerUnited States Tax Court · 1976
- Ronnen v. CommissionerUnited States Tax Court · 1988
116 more not listed; retrieve them via the Exa API.