Owens v. United States
| Decision Date | 26 June 1952 |
| Docket Number | No. 14479.,14479. |
| Citation | 197 F.2d 450 |
| Parties | OWENS v. UNITED STATES. |
| Court | U.S. Court of Appeals — Eighth Circuit |
Virgil D. Willis, Harrison, Ark. (Willis & Walker, Harrison, Ark., on the brief), for appellant.
Harry Marselli, Sp. Asst. to the Atty. Gen. (Ellis N. Slack, acting Asst. Atty. Gen., S. Dee Hanson, Sp. Asst. to the Atty. Gen., Respess S. Wilson, U. S. Atty., and Hugh M. Bland and Charles A. Beasley, Jr., Asst. U. S. Attys., Fort Smith, Ark., on the brief), for appellee.
Before SANBORN, JOHNSEN and COLLET, Circuit Judges.
This is an appeal from a judgment of dismissal of an action brought by the appellant for the recovery of fraud penalties assessed against him by the Commissioner of Internal Revenue.
The sole question for decision is whether there was a sufficient evidentiary basis for the determination by the District Court that the appellant taxpayer was liable for fraud penalties, under 26 U.S.C.A. § 293(b), in connection with the assessment of deficiencies in his income taxes for the years 1944, 1945, 1946 and 1947. Section 293(b) provides for the assessment of an additional 50% of the total amount of any deficiency "due to fraud with intent to evade tax." Section 293(a), Title 26 U.S. C.A., provides that in case of a deficiency due to negligence, "but without intent to defraud," a 5% penalty shall be assessed.
The findings of fact, conclusions of law, and opinion of the District Court are reported in 98 F.Supp. 621. Since the factual situation with which the court was confronted and upon which its determination was based is adequately and accurately stated in detail in its findings and opinion, there is no need of repeating what has already been said by that court.
Agents of the Bureau of Internal Revenue in 1949 investigated the correctness of the taxpayer's income tax returns for the years in suit, and, without difficulty, ascertained from his own records that his return for each of those years was false and that he had grossly understated his taxable income and his tax liability. For the four years, his tax liability, according to his returns, was $13,150.99. His actual tax liability was $49,365.03. He had underpaid his taxes in 1944 by $10,119.69, in 1945 by $11,219.83, in 1946 by $5,393.63, and in 1947 by $9,480.89. Deficiencies were assessed accordingly together with fraud penalties, resulting in a total deficiency assessment for the four years of $54,321.08, of which $18,107.04 represented penalties.
The taxpayer paid the deficiencies, including penalties, but filed claims for...
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