IRC Authority Graph

§293

132 cases·23 followed·3 distinguished·4 criticized·1 overruled·101 cited—17% support

Statute Text — 26 U.S.C. §293

Statute text not available for this section.

132 Citing Cases

DIST. Silver Moss Properties, LLC, Silas Mine Investments, LLC, Tax Matters Partner, Petitioner 165 T.C. No. 3 · 2025

Unlike the early excise tax penalties discussed supra, our federal income tax system has a lengthy tradition of administratively imposed and collected penalties. 4. History of section 6663(a) The Supreme Court also has held that the public rights exception applies to the predecessor of the modern section 6663(a) fraud penalty in Helvering v. Mitchell, 303 U.S. 391 (1938). It considered section 293 of the Revenue Act of 1928, ch.

Forkston Fireworks Mfg., Co., Inc., Petitioner T.C. Memo. 1998-188 · 1998

. v. Commissioner, 55 T.C. 904, 923-924 (1971), we set forth the controlling analysis as follows: Respondent determined that a part of the deficiency for each of the years 1950 and 1951 was due to fraud with intent to evade tax within the meaning of section 293(b). He contends that since Robert J. Blauner, a principal stockholder, officer, and virtual alter ego of petitioner, was convicted of attempted evasion of the corporate income taxes for the year 1951 and for conspiring to defraud the Unit

Kevin A. Roberts, Petitioner T.C. Memo. 1997-216 · 1997

The question for decision is thus whether section 293(b) [the predecessor of section 6653(b)] imposes a criminal sanction.

Thomas L. & Laura L. Gordon, Petitioner T.C. Memo. 1997-36 · 1997

The question for decision is thus whether section 293(b) [the predecessor of section 6653(b)] imposes a criminal sanction.

Estate of Adame v. Commissioner 37 T.C. 807 · 1962
Estate of Reimer v. Commissioner 12 T.C. 913 · 1949
Greene Motor Co. v. Commissioner 5 T.C. 314 · 1945
American Lithofold Corp. v. Commissioner 55 T.C. 904 · 1971
Delsanter v. Commissioner 28 T.C. 845 · 1957
Acker v. Commissioner 26 T.C. 107 · 1956
Stewart v. Commissioner 66 T.C. 54 · 1976
Januschke v. Commissioner 48 T.C. 496 · 1967
Benes v. Commissioner 42 T.C. 358 · 1964
Gum Products, Inc. v. Commissioner 38 T.C. 700 · 1962
Estate of Roe v. Commissioner 36 T.C. 939 · 1961
Draper v. Commissioner 32 T.C. 545 · 1959
Zivnuska v. Commissioner 33 T.C. 226 · 1959
Bennett v. Commissioner 30 T.C. 114 · 1958
Smith v. Commissioner 31 T.C. 1 · 1958
Pigman v. Commissioner 31 T.C. 356 · 1958
Estate of Schneider v. Commissioner 29 T.C. 940 · 1958
Booher v. Commissioner 28 T.C. 817 · 1957
American Properties, Inc. v. Commissioner 28 T.C. 1100 · 1957
Beus v. Commissioner 28 T.C. 1133 · 1957
Romine v. Commissioner 25 T.C. 859 · 1956
Auerbach Shoe Co. v. Commissioner 21 T.C. 191 · 1953
Fuller v. Commissioner 20 T.C. 308 · 1953
Scales v. Commissioner 18 T.C. 1263 · 1952
Eck v. Commissioner 16 T.C. 511 · 1951
Sherin v. Commissioner 13 T.C. 221 · 1949
Monjar v. Commissioner 13 T.C. 587 · 1949
Wilson v. Commissioner 7 T.C. 395 · 1946
Norie v. Commissioner 3 T.C. 676 · 1944
Riddle Aggregates, LLC, Ornstein-Schuler, LLC, Tax Matters Partner, Petitioner 165 T.C. No. 12 · 2025
Estate of Emanuel Trompeter, Deceased; Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polachek, Co-Executors, Petitioners 111 T.C. No. 2 · 1998
Estate of Trompeter v. Commissioner 111 T.C. 57 · 1998
Goodwin v. Commissioner 73 T.C. 215 · 1979
Considine v. Commissioner 68 T.C. 52 · 1977
Breman v. Commissioner 66 T.C. 61 · 1976
Estate of Beck v. Commissioner 56 T.C. 297 · 1971
Stratton v. Commissioner 54 T.C. 255 · 1970
Cox v. Commissioner 54 T.C. 1735 · 1970
Sunbrock v. Commissioner 48 T.C. 55 · 1967
Estate of Kahr v. Commissioner 48 T.C. 929 · 1967
Estate of Bloch v. Commissioner 44 T.C. 815 · 1965
Amos v. Commissioner 43 T.C. 50 · 1964
Arctic Ice Cream Co. v. Commissioner 43 T.C. 68 · 1964
Parsons v. Commissioner 43 T.C. 378 · 1964
Columbus & Greenville Railway Co. v. Commissioner 42 T.C. 834 · 1964
Estate of Lambert v. Commissioner 39 T.C. 954 · 1963
Estate of Eversole v. Commissioner 39 T.C. 1113 · 1963
Estate of Leyman v. Commissioner 40 T.C. 100 · 1963
de Baca v. Commissioner 38 T.C. 609 · 1962
Wood v. Commissioner 37 T.C. 70 · 1961
Reise v. Commissioner 35 T.C. 571 · 1961
Robinson's Dairy, Inc. v. Commissioner 35 T.C. 601 · 1961
Grieb v. Commissioner 36 T.C. 156 · 1961
Muste v. Commissioner 35 T.C. 913 · 1961
Ginsberg v. Commissioner 35 T.C. 1148 · 1961
Sharp v. Commissioner 35 T.C. 1168 · 1961
England v. Commissioner 34 T.C. 617 · 1960
Federbush v. Commissioner 34 T.C. 740 · 1960
Wheeler's Peachtree Pharmacy, Inc. v. Commissioner 35 T.C. 177 · 1960
Lowy v. Commissioner 35 T.C. 393 · 1960
Growers Credit Corp. v. Commissioner 33 T.C. 981 · 1960
Hall v. Commissioner 32 T.C. 390 · 1959
Mayock v. Commissioner 32 T.C. 966 · 1959
Smith v. Commissioner 32 T.C. 985 · 1959
Spitaleri v. Commissioner 32 T.C. 988 · 1959
Naples v. Commissioner 32 T.C. 1090 · 1959
Chamberlin v. Commissioner 32 T.C. 1098 · 1959
Wesley Heat Treating Co. v. Commissioner 30 T.C. 10 · 1958
Estate of MacCrowe v. Commissioner 30 T.C. 653 · 1958
Cole v. Commissioner 30 T.C. 665 · 1958
Hopkins v. Commissioner 30 T.C. 1015 · 1958
Safra v. Commissioner 30 T.C. 1026 · 1958
Marinzulich v. Commissioner 31 T.C. 487 · 1958
Ehrlich v. Commissioner 31 T.C. 536 · 1958
Camilla Cotton Oil Co. v. Commissioner 31 T.C. 560 · 1958
Reaves v. Commissioner 31 T.C. 690 · 1958
Chesterfield Textile Corp. v. Commissioner 29 T.C. 651 · 1958
All Americas Trading Corp. v. Commissioner 29 T.C. 908 · 1958
Shahadi v. Commissioner 29 T.C. 1157 · 1958
Papineau v. Commissioner 28 T.C. 54 · 1957
Thurston v. Commissioner 28 T.C. 350 · 1957
Courtney v. Commissioner 28 T.C. 658 · 1957
Babcock v. Commissioner 28 T.C. 781 · 1957
Romer v. Commissioner 28 T.C. 1228 · 1957
Damski v. Commissioner 29 T.C. 1 · 1957
Kilborn v. Commissioner 29 T.C. 102 · 1957
Stark v. Commissioner 29 T.C. 122 · 1957
Estate of Brame v. Commissioner 25 T.C. 824 · 1956
Estate of Stein v. Commissioner 25 T.C. 940 · 1956
Hughes v. Commissioner 26 T.C. 23 · 1956
Moorman v. Commissioner 26 T.C. 666 · 1956
Calvert Iron Works, Inc. v. Commissioner 26 T.C. 770 · 1956
Rictor v. Commissioner 26 T.C. 913 · 1956
Eagle v. Commissioner 25 T.C. 169 · 1955
Dellit v. Commissioner 24 T.C. 434 · 1955
United Mercantile Agencies, Inc. v. Commissioner 23 T.C. 1105 · 1955
Nemmo v. Commissioner 24 T.C. 583 · 1955
Gleis v. Commissioner 24 T.C. 941 · 1955
Rainwater v. Commissioner 23 T.C. 450 · 1954
SoRelle v. Commissioner 22 T.C. 459 · 1954
Stone v. Commissioner 22 T.C. 893 · 1954
Imburgia v. Commissioner 22 T.C. 1002 · 1954
Bailey v. Commissioner 21 T.C. 678 · 1954
Lipsitz v. Commissioner 21 T.C. 917 · 1954
Brockman Building Corp. v. Commissioner 21 T.C. 175 · 1953
Mayes v. Commissioner 21 T.C. 286 · 1953
Goldring v. Commissioner 20 T.C. 79 · 1953
Talley v. Commissioner 20 T.C. 715 · 1953
Switzer v. Commissioner 20 T.C. 759 · 1953
George M. Still, Inc. v. Commissioner 19 T.C. 1072 · 1953
Gobins v. Commissioner 18 T.C. 1159 · 1952
Sutor v. Commissioner 17 T.C. 64 · 1951
Hecht v. Commissioner 16 T.C. 981 · 1951
Stephan v. Commissioner 16 T.C. 1157 · 1951
Lester Lumber Co. v. Commissioner 14 T.C. 255 · 1950
Arlette Coat Co. v. Commissioner 14 T.C. 751 · 1950
Goodan v. Commissioner 12 T.C. 817 · 1949
Marx v. Commissioner 13 T.C. 1099 · 1949
Hirschman v. Commissioner 12 T.C. 1223 · 1949
Estate of Briden v. Commissioner 11 T.C. 1095 · 1948
Howell v. Commissioner 10 T.C. 859 · 1948
Cesanelli v. Commissioner 8 T.C. 776 · 1947
Maggio Bros. v. Commissioner 6 T.C. 999 · 1946
Halle v. Commissioner 7 T.C. 245 · 1946
Wofford v. Commissioner 5 T.C. 1152 · 1945
Law v. Commissioner 2 T.C. 623 · 1943
Reis v. Commissioner 1 T.C. 9 · 1942
Atlantic Limousine, Inc., No. 99-5609 v. National Labor Relations Board, National Labor Relations Board, No. 99-5725 v. Atlantic Limousine, Inc. 243 F.3d 711 · Cir.