U.S. Court of Appeals for the D.C. Circuit, 1953

Joseph v. Moriarty, Alias Michael And/or Michel Pitcher, Alias Joseph Petrick v. Commissioner of Internal Revenue

U.S. Court of Appeals for the D.C. Circuit · Decided November 5, 1953 · Edgerton, Bazelon, Fahy

208 F.2d 43; 93 U.S. App. D.C. 413 (Federal Reporter, Second Series)

Counsel

Mr. Murray M. Weinstein, Washington, D. C., for petitioner., Mr. S. Dee Hanson, Sp. Asst, to Atty. Gen., with whom Mr. Ellis N. Slack, Sp. Asst, to Atty. Gen., was on the brief, for respondent., Mr. Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., also entered an appearance for respondent.

Cases that cite this one

15 later published cases cite this decision.

Missisquoi Corp. v. Commissioner (United States Tax Court 1962)
Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal Revenue (9th Cir. 1958)
Ehrlich v. Commissioner (United States Tax Court 1958)
Lary v. United States (United States District Court for the Northern District of Alabama 1985)
Barnhill v. Commissioner (United States Tax Court 1983)
M. J. Laputka & Sons, Inc. v. Commissioner (United States Tax Court 1981)
Luna v. Commissioner (United States Tax Court 1975)
Hinson v. Commissioner (United States Tax Court 1967)
Kramer v. Commissioner (United States Tax Court 1966)
Mears v. Commissioner (United States Tax Court 1966)
Estate of Wright v. Commissioner (United States Tax Court 1963)
Bishop v. Commissioner (United States Tax Court 1962)
Banks v. Commissioner (United States Tax Court 1961)
Ehrlich v. Commissioner (United States Tax Court 1958)
Lottie May Martin v. The Honorable Jennings Bailey, Judge of the United States District Court for the District of Columbia (D.C. Cir. 1953)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

The Commissioner of Internal Revenue issued a jeopardy assessment determining deficiencies against petitioner for income taxes, together with fraud and delinquency penalties, for twelve taxable years for which no returns had been filed. These deficiencies were increased by the Commissioner in an amended answer to the petitioner’s petition in the Tax Court. Petitioner took the position that all of the deficiencies were arbitrary on their face and that the Commissioner had the entire burden of proof not only with respect to the fraud penalties asserted in the assessment and deficiencies in tax asserted in the amended answer but also with respect to the deficiencies in tax and the delinquency penalties, asserted in the assessment. He rested this position on the authority of Helvering v. Taylor 1 and offered no evidence. The Tax Court rejected this position, and upon the evidence introduced by the Commissioner made findings of fact in his favor on all issues. Petitioner brought this petition for review from the decision entered pursuant thereto.

The findings are amply supported by the record. We, therefore, affirm the decision of the Tax Court for the reasons relied upon in its opinion. 2

Affirmed.

. 1935, 293 U.S. 507, 55 S.Ct. 287, 79 L.Ed. 623.

. 1952, 18 T.C. 327.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.