Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Zeddies v. Commissioner of Internal Revenue

February 20, 1959

ROBERT F. ZEDDIES, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE RESPONDENT.



Author: Hastings

Before DUFFY, Chief Judge, and MAJOR and HASTINGS, Circuit Judges.

HASTINGS, Circuit Judge.

Petitioner, Robert F. Zeddies (taxpayer), sought, in this action, to set aside deficiencies in federal income tax and fraud penalties determined by respondent, Commissioner of Internal Revenue (Commissioner), for the tax years 1942 through 1947, as follows:

Year Deficiency Addition to Tax § 293(b)*fn1

1942 $1,358.65 lm4.33

1943 7,120.66 4,537.48

1944 13,696.59 7, 798.77

1945 71,006.44 35,724.67

1946 137,212.93 68,606.47

1947 41,301.98 20,650.99

Total $271,697.25 $137,992.71 $409,689.96

At the hearing before the Tax Court of the United States, it was conceded by the Commissioner that the deficiencies for 1942 and 1943 were not due to fraud and that such assessments were accordingly barred by the statute of limitations. As to the other years the Tax Court made specific findings based upon the evidence submitted at the trial and redetermined the deficiencies and penalties as follows:

Year Deficiency Addition to Tax § 293(b)

1944 $10,762.41 $6,331.68

1945 50,983.70 25,713. 30

1946 99,982.40 49,991.20

1947 32,679.83 16,339.92

Tot al $194,408.34 $98,376.10 $292,784.44

The Tax Court found that at least part of the deficiency for each of the taxable years, 1944 through 1947, was due to fraud with intent to evade payment of tax. Taxpayer's motion for reconsideration was denied and this petition for review followed. Taxpayer contends that the determination of the deficiencies and the findings of fraud are not supported by substantial evidence and are clearly erroneous and that the decision is contrary to law. Since the findings of fact resulting in the Tax Court's determination of the deficiencies and fraud penalties are under direct attack, we shall first summarize them as follows:

Taxpayer's Business

For many years taxpayer was a food broker and salesman in the Chicago area. Most of the time he represented a number of candy manufacturers who sold their products to retail grocery stores, paying his own expenses and receiving commissions for his services. This ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.