Doncaster v. Commissioner

Decided 1981-08-11

Cited by 212 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Irwin, J., concurring: While I concur in the result reached by the majority, I am troubled by the method used to resolve the issue of the imposition of the fraud penalty. The majority holds that paragraphs 7(h) and 7(i) of respondent’s answer which were deemed admitted under Rule 37(c) satisfy respondent’s burden of proving petitioner’s fraudulent intent. In my view, that…

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