Legal Opinion
William S. Spitz and Barbara A. Spitz v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided January 31, 1992No. 91-2066PublishedCited by 8 opinions
1Opinion of the Court
POSNER, Circuit Judge.
After two failed efforts to prosecute William and Barbara Spitz for criminal tax evasion, the government assessed civil fraud penalties against them. 26 U.S.C. § 6653(b)(1). They challenged the assessment in the Tax Court, which while throwing out much of the government’s case upheld the assessment of fraud penalties totaling $1,843 for 1977 and 1978. The Spitzes appeal. The government concedes that its burden was to prove fraud by clear and convincing evidence. That is the rule of the Tax Court, all right, Rule 142(b) of the Tax Court Rules of Practice and Procedure,…
2Cases cited8 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Herman & MacLean v. HuddlestonSupreme Court of the United States · 1983
- United States v. Guy Giovannetti and Nicholas JanisCourt of Appeals for the Seventh Circuit · 1990
- Gregory T. Granado v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Filippo Candela and Providenza Candela v. United StatesCourt of Appeals for the Seventh Circuit · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Patricia Burdett v. Robert S. MillerCourt of Appeals for the Seventh Circuit · 1992
- Santiago Sandoval v. Gerado Acevedo, Warden of East Moline Correctional CenterCourt of Appeals for the Seventh Circuit · 1993
- Jesse Anderson and Jestine Turnbough v. Roy GriffinCourt of Appeals for the Seventh Circuit · 2005
- United States v. Walters (In Re Walters)United States Bankruptcy Court, N.D. Indiana · 1994
- United States v. John BeardCourt of Appeals for the Seventh Circuit · 2004
3 more not listed; retrieve them via the Exa API.