(Download) "Archer v. Commissioner of Internal Revenue" by United States Court Of Appeals Fifth Circuit. # eBook PDF Kindle ePub Free

eBook details

Title: Archer v. Commissioner of Internal Revenue
Author : United States Court Of Appeals Fifth Circuit.
Release Date : January 25, 1955
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 65 KB

Description

This petition for review raises two questions for decision by this court: first, whether the Tax Court was in error in not accepting the statements by the petitioner, Fred Archer, and by his witnesses and deponents concerning certain of his assets at the beginning of the tax period and thereby concluding that the petitioner had substantially understated his income during the years in question; and second, whether there was sufficient evidence before the court to justify a finding of fraud.