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" In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, where no hearing has been held before the enactment of the Revenue Act of 1928, the burden of proof in respect of such issue shall be upon... "
Reports of the Tax Court of the United States - Page 235
by United States. Tax Court - 1980
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...in accordance with the rules of evidence applicable in courts of equity of the District of Columbia. In any proceeding involving the issue whether the...has been guilty of fraud with intent to evade tax, where no hearing has been held before the enactment of the Revenue Act of 1928, the burden of proof...
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United States Code Annotated

United States - 1928 - 1164 pages
...in accordance with the rules of evidence applicable in courts of equity of the District of Columbia. In any proceeding involving the issue whether the...has been guilty of fraud with intent to evade tax, where no hearing has been held before May 29, 1928, the burden »f proof in respect of such issue shall...
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Reports of the U.S. Board of Tax Appeals, Volume 15

United States. Board of Tax Appeals - 1930 - 1618 pages
...Act of 1924, as amended by section 601 of the Revenue Act of 1928, provides in part as follows: * * * In any proceeding involving the issue whether the...has been guilty of fraud with intent to evade tax, where no hearing has been held before the enactment of the Revenue Act of 1928, the burden of proof...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 pages
...in accordance with the rules of evidence applicable in courts of equity of the District of Columbia. In any proceeding involving the issue whether the...has been guilty of fraud with intent to evade tax, where no hearing has been held before the enactment of the Revenue Act of 1928, the burden of proof...
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Reports of the U.S. Board of Tax Appeals, Volume 25

United States. Board of Tax Appeals - 1933 - 1618 pages
...amending section 907 (a), Revenue Act of 1926, provides: * * * In any proceeding [before the Board] involving the issue whether the petitioner has been guilty of fraud with intent to evade tax * * * tjje burden of proof in respect of such issue shall be upon the Commissioner. * * * a fraud penalty,...
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Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - 1934 - 1512 pages
...RESPONDENT. Docket Nos. 45014-45016. Promulgated July 18, 1933. 1. FRAUD PENALTIES — BURDEN OF PROOF. — In any proceeding involving the issue whether the...petitioner has been guilty of fraud with intent to evade the tax, the burden of proof is placed upon the Commissioner by section 907 (a) of the Revenue Act...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...in accordance with the rules of evidence applicable in courts of equity of the District of Columbia. In any proceeding involving the issue whether the...has been guilty of fraud with intent to evade tax, where no hearing has been held before the enactment of the Revenue Act of 1928, the burden of proof...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...evidence applicable in courts of equity of the District of Columbia. In any proceeding involving the Issne whether the petitioner has been guilty of fraud with intent to evade tax, where no hearing has been held before the enactment "of the Revenue Act of 1928, the burden of proof...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...the jurisdiction of the courts of equity of said District. SEC. 1112. BURDEN OF PROOF IN FRAUD CASES. In any proceeding involving the issue whether the...of proof in respect of such issue shall be upon the Commissioner. SEC. 1113. SERVICE OF PROCESS. The mailing by registered mail of any pleading, decision,...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...applicable in courts of equity of the District of Columbia. SEC 1112. BURDEN OF PROOF IN FRAUD CASES. In any proceeding involving the issue whether the...has been guilty of fraud with intent to evade tax, where no hearing had been neld before the enactment of the Revenue Act of 1928, the burden of proof...
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