(DOWNLOAD) "Mitchell v. Commissioner of Internal Revenue." by United States Court of Appeals for the Fifth Circuit ~ eBook PDF Kindle ePub Free
eBook details
- Title: Mitchell v. Commissioner of Internal Revenue.
- Author : United States Court of Appeals for the Fifth Circuit
- Release Date : January 14, 1941
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
The Board of Tax Appeals adjudged that William E. Mitchell should pay additional income taxes for the year 1930, though barred, and a penalty of fifty percent additional, because of fraud in the tax return with intent to evade the tax. Revenue Act of 1928, Secs. 276, 293, 26 U.S.C.A. Int. Rev. Code §§ 276, 293. Mitchell petitions for review upon the grounds that the particular facts found by the Board do not in law authorize the conclusion of fraud with intent to evade tax, and that there was no evidence of fraud but only of mistake and negligence.
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