HOPKINS v. C. I. R.

No. 13791.

271 F.2d 166 (1959)

Cecil R. HOPKINS and Ruth O. Hopkins, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

Decided October 29, 1959.


Attorney(s) appearing for the Case

John Y. Merrell, Washington, D. C., for petitioners.

Helen Ann Buckley, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Carter Bledsoe, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before MILLER, CECIL and WEICK, Circuit Judges.


PER CURIAM.

The petitioner, Cecil R. Hopkins, hereinafter referred to as the taxpayer, was engaged in wholesale and retail selling of automotive parts, accessories and service. For the years 1943 through 1948, he knowingly made false income tax returns as a result of withholding from his books of account the business done with a number of customers and the failure to include in the income tax returns the income derived from such business.

On November 14, 1949...

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