# Johnson v. Commissioner > United States Board of Tax Appeals · January 7, 1936 · 33 B.T.A. 872 URL: https://www.frixlaw.com/law-library/cases/4623052 ## Case - **Full name:** HARRY O. JOHNSON, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 7, 1936 - **Citations:** 33 B.T.A. 872; 1936 BTA LEXIS 813 - **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/4623052 ## Opinion text HARRY O. JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Johnson v. Commissioner Docket No. 66991. United States Board of Tax Appeals 33 B.T.A. 872 ; 1936 BTA LEXIS 813 ; January 7, 1936 , Promulgated *813 J. E. Marshall, Esq., for the respondent. MURDOCK *872 MURDOCK: The Commissioner determined a deficiency of $8,617.33 in the petitioner's income tax for 1925 and also determined that $4,308.67 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 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/4623052. Public record. Not legal advice.