KERBAUCH v. COMMISSIONER
United States Board of Tax Appeals
1. Fraud is never presumed; accordingly, no presumption of correctness attaches to the finding by respondent that a taxpayer has been guilty of fraud. 2. Where the respondent has determined a deficiency and fraud penalty and taxpayer states in his petition that the deficiency, which represents tax and penalty, is all in controversy, the issue of fraud is before the Board. 3. The issue of fraud being before the Board, there being no admission thereof and no evidence proving…
Read the full summary
1. Fraud is never presumed; accordingly, no presumption of correctness attaches to the finding by respondent that a taxpayer has been guilty of fraud. 2. Where the respondent has determined a deficiency and fraud penalty and taxpayer states in his petition that the deficiency, which represents tax and penalty, is all in controversy, the issue of fraud is before the Board. 3. The issue of fraud being before the Board, there being no admission thereof and no evidence proving such fraud, a motion of respondent for judgment for the fraud penalty will be denied.
1Opinion of the Court
OPINION.
Van Fossan :
The Commissioner, under date of October 24, 1932, mailed to the petitioner a notice of deficiency covering the years 1922 to 1927, inclusive. An unpaid tax liability for 1922 and an over-assessment for 1923 were determined to be barred by the statute of limitations. For 1924 there was a determination of a tax liability of $4,377.16, no part of which had been assessed, and a consequent determination of deficiency in the full amount, together with a determination of a penalty of $2,188.58 which was explained as “ 50 per cent penalty provided by section 275 (b), Revenue Act…
2Cases cited3 opinions
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Rickard v. CommissionerUnited States Board of Tax Appeals · 1929
- Statler v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by50 opinions
- Smith v. CommissionerUnited States Tax Court · 1988
- Kahr v. CommissionerUnited States Tax Court · 1967
- Mayock v. CommissionerUnited States Tax Court · 1959
- American Ideal Cleaning Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Bender v. CommissionerUnited States Tax Court · 1957
45 more not listed; retrieve them via the Exa API.