# Holzer v. Commissioner > United States Board of Tax Appeals · January 7, 1936 · 33 B.T.A. 871 URL: https://www.frixlaw.com/law-library/cases/4594631 ## Case - **Full name:** FREDERICK L. HOLZER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 7, 1936 - **Citations:** 33 B.T.A. 871; 1936 BTA LEXIS 812 - **Precedential status:** Published - **Opinion:** Opinion - **Judges:** Murdock - **Cited by:** 0 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/4594631 ## Opinion text FREDERICK L. HOLZER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Holzer v. Commissioner Docket No. 66990. United States Board of Tax Appeals 33 B.T.A. 871 ; 1936 BTA LEXIS 812 ; January 7, 1936 , Promulgated *812 J. E. Marshall, Esq., for the respondent. MURDOCK *871 MURDOCK: The Commissioner determined a deficiency of $9,133.48 in the petitioner's income tax for 1925 and also determined that $4,566.74 was due as a penalty provided by section 275(b) of the Revenue Act of 1926. Although the petitioner filed a so-called petition, he did not appear at the hearing, nor did anyone appear on his behalf. The Commissioner in his answer alleged facts to support the *872 imposition of the fraud penalty. No reply to the Commissioner's answer was filed. The Commissioner, nevertheless, offered evidence to support the imposition of the fraud penalty. FINDINGS OF FACT. A part of the deficiency for 1925 was due to fraud with intent to evade tax. Decision will be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4594631. Public record. Not legal advice.