MITCHELL v. C. I. R.

No. 17363.

416 F.2d 101 (1969)

Isaac T. MITCHELL and Esther Mitchell, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals Seventh Circuit.

August 20, 1969.


Attorney(s) appearing for the Case

Marvin Mitchell, Attorney for petitioners-appellants, Eskenazi, Mitchell & Yosha, Indianapolis, Ind., for appellants.

Mitchell Rogovin, Asst. Atty. Gen., Stephen H. Hutzelman, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, John M. Brant, Attorneys, Department of Justice, Washington, D. C., for appellee.

Before DUFFY, Senior Circuit Judge, KERNER, Circuit Judge, and BEAMER, District Judge.


BEAMER, District Judge.

This is an appeal from the Tax Court.

The appellant Isaac Mitchell was for many years engaged in the operation of a numbers lottery in Indianapolis, Indiana. He kept no records. The evidence shows that it would have been a simple matter to keep records which would have accurately reflected his taxable income. Nevertheless, he deliberately destroyed all records and evidence of income one week after the transactions occurred.

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