KASTEL v. COMMISSIONER

Docket No. 105129.

4 T.C.M. 1006 (1945)

Philip Kastel v. Commissioner.

United States Tax Court.

Entered November 6, 1945.


Attorney(s) appearing for the Case

Albert B. Koorie, Esq., for the petitioner. James L. Backstrom, Esq., Homer J. Fisher, Esq., and Earl C. Crouter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies of $150,523.36 and $145,563.89 in the income taxes of the petitioner for the years 1936 and 1937, respectively. He also imposed fraud penalties of $75,261.68 and $72,781.95 for the same respective years.

The case was originally heard by the Board of Tax Appeals on February 23, 1942. The issues there presented were:

(1) Whether or not the petitioner had understated his...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases