Ivan B. Reash v. Commissioner of Internal Revenue

Sixth Circuit

Ivan B. Reash v. Commissioner of Internal Revenue

218 F.2d 954, 46 A.F.T.R. (P-H) 1621, 1954 U.S. App. LEXIS 3700

CourtCourt of Appeals for the Sixth Circuit

DecidedDecember 14, 1954

Docket12211

StatusPublished

Cited by4 cases

This text of 218 F.2d 954 (Ivan B. Reash v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Ivan B. Reash v. Commissioner of Internal Revenue, 218 F.2d 954, 46 A.F.T.R. (P-H) 1621, 1954 U.S. App. LEXIS 3700 (6th Cir. 1954).

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Opinion

PER CURIAM.

The Tax Court of the United States decided that there are deficiencies in the income tax and fifty-percent penalties properly assessed under section 293 (b) of the Internal Revenue Code, 26 U.S.C.A. § 293(b), against Ivan B. Reash for the years 1944, 1945, 1946, and 1947; and that there are deficiencies in the income tax, and penalties, for the year 1948, against Ivan B. Reash and his wife Grace M. Reash.

Upon the basis of the findings of fact of the tax court, which are supported by substantial evidence and are not clearly erroneous, we think the decision of the tax court should be affirmed. The petitioner, Ivan B. Reash, a farmer, was engaged in selling farm machinery as a retailer. He made no return of his income from such activity and obviously *955 was guilty of fraudulent tax evasion m neglecting to do so. The deficiencies are properly calculated and the penalties appropriately assessed.

Wherefore, the decision of the tax court is affirmed; and it is so ordered.

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PER CURIAM.

The Tax Court of the United States decided that there are deficiencies in the income tax and fifty-percent penalties properly assessed under section 293 (b) of the Internal Revenue Code, 26 U.S.C.A. § 293(b), against Ivan B. Reash for the years 1944, 1945, 1946, and 1947; and that there are deficiencies in the income tax, and penalties, for the year 1948, against Ivan B. Reash and his wife Grace M. Reash.

Upon the basis of the findings of fact of the tax court, which are supported by substantial evidence and are not clearly erroneous, we think the decision of the tax court should be affirmed. The petitioner, Ivan B. Reash, a farmer, was engaged in selling farm machinery as a retailer. He made no return of his income from such activity and obviously *955 was guilty of fraudulent tax evasion m neglecting to do so. The deficiencies are properly calculated and the penalties appropriately assessed.

Wherefore, the decision of the tax court is affirmed; and it is so ordered.

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218 F.2d 954, 46 A.F.T.R. (P-H) 1621, 1954 U.S. App. LEXIS 3700, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ivan-b-reash-v-commissioner-of-internal-revenue-ca6-1954.

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