Kellett v. Commissioner
United States Tax Court
1. The Commissioner has determined deficiencies in income tax and a 50 percent fraud penalty against petitioners for the taxable years 1930 and 1931. Petitioners, among other things, plead that the statute of limitations has barred the assessment and collection of the deficiencies and penalties for both years. The Commissioner concedes that the statute of limitations has run unless he is able to show that the returns were false or fraudulent with intent to evade tax.
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1. The Commissioner has determined deficiencies in income tax and a 50 percent fraud penalty against petitioners for the taxable years 1930 and 1931. Petitioners, among other things, plead that the statute of limitations has barred the assessment and collection of the deficiencies and penalties for both years. The Commissioner concedes that the statute of limitations has run unless he is able to show that the returns were false or fraudulent with intent to evade tax. Held, that the 1930 return was not false or fraudulent with intent to evade tax, and the statute of limitations now bars the…
1Opinion of the Court
OPINION.
Black, Judge:
The first issue which we have to decide in this proceeding is whether the statute of limitations has barred the deficiencies and penalties which the Commissioner has determined.
In his answer respondent denied that the statute of limitations had run, but at the hearing and in his brief he concedes that the statute of limitations has run unless petitioner’s tax returns for each of the taxable years were false or fraudulent with intent to evade tax. Respondent recognizes that the statute places upon him the burden of proof to establish fraud and at the hearing he assumed…
2Cases cited1 opinion
- Helvering v. KehoeSupreme Court of the United States · 1940
3Cited by51 opinions
- Stein v. CommissionerUnited States Tax Court · 1956
- Marinzulich v. CommissionerUnited States Tax Court · 1958
- Manton v. CommissionerUnited States Tax Court · 1948
- Emerzian v. CommissionerUnited States Tax Court · 1953
- In Re Renovizors, Inc.United States Bankruptcy Court, N.D. California · 1997
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