Opinion

Mitchell v. Commissioner

32 B.T.A. 1093
1935 BTA LEXIS 843

Court: United States Board of Tax Appeals
Filed: Aug 6, 1935
Status: Published
Author: Smith
On the bench: Received, Fraud, From, McMahon, Ajrttndell, That, Year, Smith, Petitioner, Fund, Teammell, Black, Item, Income, Reached, Fossan, Him, Leech
Cited by: 44 cases
Authority: More cited than 10.7%

Reversed by Mitchell v. Commissioner of Internal Revenue, 89 F.2d 873 (1937)

The opinion

Smith,

dissenting: I am of opinion that the acquittal by a jury of the petitioner of the charge of fraud in filing income tax returns for the tax years here in question is a complete bar to a finding by this Board of fraud in the filing of those returns. Coffey v. United States, 116 U. S. 436 .

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