# Kotmair v. Commissioner

> United States Tax Court · June 19, 1986 · 86 T.C. 1253

URL: https://www.frixlaw.com/law-library/cases/4485458

## Case

- **Full name:** John B. Kotmair, Jr. v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** June 19, 1986
- **Citations:** 86 T.C. 1253; 86 T.C. No. 73; 1986 U.S. Tax Ct. LEXIS 93
- **Precedential status:** Published
- **Opinion:** Dissent by Nlms
- **Judges:** Korner,Simpson,Goffe,Whitaker,Shields,Cohen,Clapp,Swift,Jacobs,Gerber,Wright,Parr,Williams,Whitaker,Simpson,Goffe,Chabot,Hamblen,Gerber,Nims
- **Cited by:** 138 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/4485458

## Opinion text

NlMS, J., dissenting: This is a failure to file case only in the sense that a Porth-type return is not a valid return, and petitioner therefore has “failed to file.” Petitioner’s filing of the “Porth return” with the Internal Revenue Service is, nevertheless, the intentional commission of an act for the specific purpose of evading a tax believed to be owing (Webb v. Commissioner, 394 F.2d 366 (5th Cir. 1968), affg. T.C. Memo. 1966-81 ), and, therefore, is an act of fraud. I would accordingly impose the addition to tax for fraud pursuant to section 6653(b).
PARKER, J., agrees with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485458. Public record. Not legal advice.