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Davis Et Ux. v. Commissioner of Internal Revenue, 184 F.2d 86, 10th Cir. (1950) by Scribd Government Docs is a document available to read on EtoBox.
The court reviewed a Tax Court decision that upheld fraud penalties assessed by the IRS against taxpayers for underreporting income from 1941-1944. The taxpayers relied on their accountant to prepare their returns using all financial information provided. While income was underreported, the court found the taxpayers did not act with fraudulent intent, as they lacked tax knowledge and reasonably relied on their expert accountant. The court remanded the case to redetermine taxes without fraud penalties, as in
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