# Harper v. Commissioner

> United States Tax Court · May 26, 1970 · 54 T.C. 1121

URL: https://www.frixlaw.com/law-library/cases/4481425

## Case

- **Full name:** John Harper and Constance Harper v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 26, 1970
- **Citations:** 54 T.C. 1121; 1970 U.S. Tax Ct. LEXIS 132
- **Precedential status:** Published
- **Opinion:** Concurrence by Scott
- **Judges:** Dawson,Tannenwald,Sterrett
- **Cited by:** 184 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4481425

## How later opinions describe it (automated extraction)

- holding that the Commissioner may use the bank deposits method to establish a deficiency to support a conviction for attempted income tax evasion
- holding that, while failure to produce records in course of criminal investigation should not be held against a taxpayer, failure to maintain such records is evidence of fraud

## Opinion text

Scott, J., concurring: While I have no disagreement with the holding of the majority, I would not include in the opinion the discussion of the admissibility in a criminal case of incriminating statements made after an investigation had become a criminal investigation by its transfer to the “Intelligence Division.” This discussion is pure dicta. Our case is 'a civil fraud- case and as the majority holds, statements made by a taxpayer under any circumstances are admissible although the circumstances under which the statements were made is likewise admissible as an aid in determining the weight to be given to the statements. Also, the facts here show that the statements involved were made frior to the commencement of any criminal investigation and under the holdings of all the circuit Courts of Appeal which have passed on the question would be admissible even in a criminal case.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4481425. Public record. Not legal advice.