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PADDOCK v. UNITED STATES

No. 356, Docket 26205.

280 F.2d 563 (1960)

Wesley O. PADDOCK, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Second Circuit.

Decided June 29, 1960.

Attorney(s) appearing for the Case

Stewart F. Hancock, Jr., Syracuse, N. Y. (Robert V. Hunter, Hancock, Dorr, Ryan & Shove, Syracuse, N. Y., on the brief), for appellee.

Charles K. Rice, Asst. Atty. Gen. (Theodore F. Bowes, U. S. Atty., Syracuse, N. Y., Kenneth P. Ray, Asst. U. S. Atty., I. Henry Kutz, Grant W. Wiprud, and Arthur L. Biggins, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Before CLARK, MOORE and FRIENDLY, Circuit Judges.

FRIENDLY, Circuit Judge.

The question is whether, in a suit by a taxpayer against the United States under 28 U.S.C. § 1346(a) (1) for the recovery of income taxes and penalties alleged to have been illegally and erroneously assessed and collected, the burden of proof with respect to the 50% addition to the deficiency imposed for "fraud with intent to evade tax," Internal Revenue Code of 1939, § 293(b), 26 U.S.C. § 293 (b), is upon the taxpayer-plaintiff...

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