# Mitchell v. Commissioner

> United States Board of Tax Appeals · August 6, 1935 · 32 B.T.A. 1093

URL: https://www.frixlaw.com/law-library/cases/4495558

## Case

- **Full name:** CHARLES E. MITCHELL, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** August 6, 1935
- **Citations:** 32 B.T.A. 1093; 1935 BTA LEXIS 843
- **Precedential status:** Published
- **Opinion:** Dissent by Smith
- **Judges:** Received, Fraud, From, McMahon, Ajrttndell, That, Year, Smith, Petitioner, Fund, Teammell, Black, Item, Income, Reached, Fossan, Him, Leech
- **Cited by:** 44 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed by Mitchell v. Commissioner of Internal Revenue, 89 F.2d 873 (1937).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4495558

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495558. Public record. Not legal advice.