Scadron's Est. v. Comm'r of Internal Revenue, 212 F.2d 188 (2d Cir. 1954). · Go Syfert
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Scadron's Est. v. Comm'r of Internal Revenue, 212 F.2d 188 (2d Cir. 1954). Cases Citing This Book View Copy Cite
12 citation events (2 in the last 25 years) across 7 distinct courts.
Strongest positive: United States v. Estate of Schoenfeld (flmd, 2018-09-25)
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited as authority (rule) United States v. Estate of Schoenfeld
M.D. Fla. · 2018 · confidence medium
See *1376 Kahr v. Comm'r of Internal Revenue , 414 F.2d 621 , 626 (2d Cir. 1969) ; 16 Rau's Estate , 301 F.2d at 55-57 ; Lee v. Comm'r of Internal Revenue , 227 F.2d 181 , 183 (5th Cir. 1955) ; Scadron's Estate , 212 F.2d at 188 (noting that tax penalties of an additional 50% "are not to be considered penal in any sense."); Kirk , 179 F.2d at 622 ; Reimer's Estate , 12 T.C. at 921 .
discussed Cited "see" United States v. Doman
3rd Cir. · 1958 · signal: see · confidence high
See Scadron’s Estate v. Commissioner, 2 Cir., 1954, 212 F.2d 188 , certi-orari denied 1954, 348 U.S. 832 , 75 S.Ct. 55 , 99 L.Ed. 656 ; Kirk v. Commissioner, 1 Cir., 1950, 179 F.2d 619 , 15 A.L.R.2d 1031 ; Reimer’s Estate v. Commissioner, 6 Cir., 1950, 180 F.2d 159 .
discussed Cited "see" United States v. Edward Doman, Alexander Joseph Doman, Raymond Jerean Koller, Morton Zeidman, Howard Albert Borden, Jack Leonard Erlbaum, John Daniel Guille, Martin Silverbrook, Joseph Henry Greenstone, Stanley Bear, Libers Ersal Shipton, Morris Shneer. Raymond Jerean Koller, United States of America v. Edward Doman, Alexander Joseph Doman, Raymond Jerean Koller, Morton Zeidman, Howard Albert Borden, Jack Leonard, Erlbaum, John Daniel Guille, Martin Silverbrook, Joseph Henry Greenstone, Stanley Bear, Libers Ersal Shipton, Morris Shneer. Martin Silverbrook
3rd Cir. · 1958 · signal: see · confidence high
See Scadron's Estate v. Commissioner, 2 Cir., 1954, 212 F.2d 188 , certiorari denied 1954, 348 U.S. 832 , 75 S.Ct. 55 , 99 L.Ed. 656 ; Kirk v. Commissioner, 1 Cir., 1950, 179 F.2d 619 , 15 A.L.R.2d 1031 ; Reimer's Estate v. Commissioner, 6 Cir., 1950, 180 F.2d 159 . 13 The nature of the recovery is not altered by the inability of the United States in the case at bar to show actual damage, since, as was held in Rex Trailer Co., the remedy provided by 26(b)(1) is comparable to a recovery under a liquidated damage provision which fixes compensation for anticipated loss.
Retrieving the full opinion text from the archive…
Scadron's Estate
v.
Commissioner of Internal Revenue
22949.
Court of Appeals for the Second Circuit.
Apr 27, 1954.
212 F.2d 188
Cited by 3 opinions  |  Published

212 F.2d 188

54-1 USTC P 9355

SCADRON'S ESTATE,
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 219, Docket No. 22949.

United States Court of Appeals,
Second Circuit.

Argued April 6, 1954.
Decided April 27, 1954.

Raphael P. Koenig, Saul L. Harris, Harris & Witlin, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, S. Dee Hanson, Special Assts. to the Atty. Gen., for respondent.

Before CHASE, Chief Judge, and SWAN and FRANK, Circuit Judges.

PER CURIAM.

1

The filing of a fraudulent return by the deceased taxpayer for each of the taxable periods was amply proved and the decision of the Tax Court is affirmed on the authority of Kirk v. Commissioner, 1 Cir., 179 F.2d 619, and Reimer's Estate v. Commissioner, 6 Cir., 180 F.2d 159.

2

In both of these decisions what was said in Helvering v. Mitchell, 303 U.S. 391, 58 S.Ct. 630, 82 L.Ed. 917, to the effect that such additions are but civil administrative sanctions of a remedial character in aid of the assessment and collection of taxes was taken to mean not only that they were not penalties imposed as punishment for crime, which was what was actually decided in the Mitchell case, but that, as the language in that opinion indicates, they are not to be considered penal in any sense. We agree though, if we thought the question res integra, we might reach a different conclusion.

3

Affirmed.