Boucher v. Commissioner

U.S. Tax Court

Boucher v. Commissioner

18 T.C. 710

CourtUnited States Tax Court

DecidedJune 30, 1952

DocketDocket No. 28469

StatusPublished

This text of 18 T.C. 710 (Boucher v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Boucher v. Commissioner, 18 T.C. 710 (tax 1952).

Pincite

Opinion

OPINION.

OppeR, Judge:

With the limitation of Commissioner v. Wilcox, 327 U. S. 404, “to its facts,” Rutkin v. United States, 343 U. S. 130, nothing remains of petitioner’s contention in opposition to the deficiencies. His was not a case of embezzlement, but of participation in the proceeds of a fraud. Ruthin v. United States, supra. And the loss has been recovered by his victim and accepted by his accessory. Cf. Commissioner v. Wilcox, supra. Other proper or illicit sources of petitioner’s income may be dubious, but he hás scarcely even attempted to sustain his burden if he claims the deficiencies were not correctly arrived at. We find no error in this aspect of respondent’s action.

On the fraud issue we are also compelled to sustain the determination. Petitioner was concededly in receipt of large sums which he failed to report as income without any satisfactory explanation. Although the burden is upon respondent on this aspect of the casé, we conclude that it has been sustained. Arlette Coat Co., 14 T. C. 751; Harry Sherin, 13 T. C. 221; Aaron Hirschman, 12 T. C. 1223.

Decision will be entered for the respondent.

Free access — add to your briefcase to read the full text and ask questions with AI

OPINION.

OppeR, Judge:

With the limitation of Commissioner v. Wilcox, 327 U. S. 404, “to its facts,” Rutkin v. United States, 343 U. S. 130, nothing remains of petitioner’s contention in opposition to the deficiencies. His was not a case of embezzlement, but of participation in the proceeds of a fraud. Ruthin v. United States, supra. And the loss has been recovered by his victim and accepted by his accessory. Cf. Commissioner v. Wilcox, supra. Other proper or illicit sources of petitioner’s income may be dubious, but he hás scarcely even attempted to sustain his burden if he claims the deficiencies were not correctly arrived at. We find no error in this aspect of respondent’s action.

On the fraud issue we are also compelled to sustain the determination. Petitioner was concededly in receipt of large sums which he failed to report as income without any satisfactory explanation. Although the burden is upon respondent on this aspect of the casé, we conclude that it has been sustained. Arlette Coat Co., 14 T. C. 751; Harry Sherin, 13 T. C. 221; Aaron Hirschman, 12 T. C. 1223.

Decision will be entered for the respondent.

Cite This Page — Counsel Stack

Bluebook (online)

18 T.C. 710, Counsel Stack Legal Research, https://law.counselstack.com/opinion/boucher-v-commissioner-tax-1952.

Opinion

Related

Cite This Page — Counsel Stack