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Estate of Hutchen Upshaw v. Commissioner of Internal Revenue

September 23, 1969

ESTATE OF HUTCHEN UPSHAW, DECEASED, ARDENIA UPSHAW, ADMINISTRATRIX, AND ARDENIA UPSHAW, INDIVIDUALLY, PETITIONERS-APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. ESTATE OF HUTCHEN UPSHAW, DECEASED, ARDENIA UPSHAW, ADMINISTRATRIX, PETITIONER-APPELLANT, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE



Duffy, Senior Circuit Judge, Fairchild, Circuit Judge, and Beamer, District Judge.*fn1

Author: Beamer

BEAMER, District Judge

Hutchen Upshaw (Hutchen) and Ardenia Upshaw (Ardenia) were husband and wife residing in Gary, Indiana. For the years 1953 and 1958 they filed joint income tax returns as husband and wife. For the years 1954 through 1957, Hutchen filed individual returns in which Ardenia did not join. On May 3, 1961, the Commissioner of Internal Revenue (Commissioner) assessed deficiencies and under date of June 30, 1961, he notified appellants of the assessment of deficiencies in their reported income for each year 1953 through 1958, together with a computation of tax, penalties and interest on the adjusted gross income as found by the Commissioner.

On September 27, 1961, Hutchen and Ardenia filed their petition with the Tax Court asking for a redetermination of the deficiencies set forth in the Commissioner's notice for the years 1953 and 1958 for which they filed joint returns. On the same date, Hutchen filed a similar petition with the Tax Court covering the years 1954 through 1957, the years for which he had filed individual returns.

During the pendency of the cases in the Tax Court Hutchen died and Ardenia was appointed administratrix of his estate and was substituted for him in the Tax Court proceedings.

The two actions in the Tax Court were consolidated for trial and opinion. After trial, the Tax Court issued its opinion upholding the deficiency determinations made by the Commissioner. From this decision the appellants appeal. We affirm.

In the Tax Court proceedings, the parties stipulated that the understatement of adjusted gross income in appellants' tax returns, subject to one exception, were as follows:

Amount of

Year Understatement

1953 $19,613.13

1954 37,964.31

1955 99,691.94

1956 111,702.15

1957 159,915.18

1958 173,184.59

The taxpayers, whose taxable income was computed by the Commissioner on the net worth basis, took exception to the amount of understatement of income listed above on the grounds that the Commissioner improperly failed to include accrued tax liabilities in computing the net worth of the taxpayers for the various years.

The result of the jeopardy assessments made by the Commissioner and affirmed by the Tax Court are as follows:

Year Tax Additions to Tax Interest

1953 $36,140.16 $30,404.38 ...


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