Scadron's Estate v. Commissioner

Second Circuit

Scadron's Estate v. Commissioner

212 F.2d 188

CourtCourt of Appeals for the Second Circuit

DecidedApril 27, 1954

DocketNo. 219, Docket No. 22949

StatusPublished

Cited by1 cases

This text of 212 F.2d 188 (Scadron's Estate v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second 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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Scadron's Estate v. Commissioner, 212 F.2d 188 (2d Cir. 1954).

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Opinion

PER CURIAM.

The filing of a fraudulent return by the deceased taxpayer for each of the taxable periods was amply proved and the decision of the Tax Court is affirmed on the authority of Kirk v. Commissioner, 1 Cir., 179 F.2d 619, and Reimer’s Estate v. Commissioner, 6 Cir., 180 F.2d 159.

In both of these decisions what was said in Helvering v. Mitchell, 303 U.S. 391, 58 S.Ct. 630, 82 L.Ed. 917, to the effect that such additions are but civil administrative sanctions of a remedial character in aid of the assessment and collection of taxes was taken to mean not only that they were not penalties imposed as punishment for crime, which was what was actually decided in the Mitchell case, but that, as the language in that opinion indicates, they are not to be considered penal in any sense. We agree though, if we thought the question res integra,, we might reach a different conclusion.

Affirmed.

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PER CURIAM.

The filing of a fraudulent return by the deceased taxpayer for each of the taxable periods was amply proved and the decision of the Tax Court is affirmed on the authority of Kirk v. Commissioner, 1 Cir., 179 F.2d 619, and Reimer’s Estate v. Commissioner, 6 Cir., 180 F.2d 159.

In both of these decisions what was said in Helvering v. Mitchell, 303 U.S. 391, 58 S.Ct. 630, 82 L.Ed. 917, to the effect that such additions are but civil administrative sanctions of a remedial character in aid of the assessment and collection of taxes was taken to mean not only that they were not penalties imposed as punishment for crime, which was what was actually decided in the Mitchell case, but that, as the language in that opinion indicates, they are not to be considered penal in any sense. We agree though, if we thought the question res integra,, we might reach a different conclusion.

Affirmed.

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