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B. Applicable Statutory Provisions .......... 287
C. General Legal Principles Relating to Civil Fraud . 289
D. Underpayments of Tax ............... 290
E. Intent to Evade Tax ................ 300
1. Lisle's Fraud ................ 303
2. Ballard's Fraud ............... 307
3. Kanter's Fraud ................ 311
F. Summary and Conclusions as to Fraud ........ 318
Issue 2. Whether Certain Commitment Fees Paid to Century
Industries, Ltd., Are Includable in Kanter's Income for
1981, 1982, 1983, 1984, and 1986 ............ 320
FINDINGS OF FACT ...................... 320
OPINION ........................... 326
Issue 3. Whether Kanter Received Unreported Income From Hi-
Chicago Trust for 1981, 1982, and 1983 ......... 331
FINDINGS OF FACT ...................... 331
OPINION ........................... 338
Issue 4. Whether Kanter is Taxable on the Income of the Bea
Ritch Trusts for 1986 and 1987 ............. 346
FINDINGS OF FACT ...................... 346
OPINION ........................... 359
Issue 5. Whether Kanter Had Unreported Income for 1982,
1983, 1984, 1987, 1988, and 1989 From the CMS Investors
Partnership ...................... 370
FINDINGS OF FACT ...................... 370
OPINION ........................... 370
Issue 6. Whether Kanter had Unreported Income in 1983 From
Equitable Leasing Co., Inc. .............. 377
FINDINGS OF FACT ...................... 377
OPINION ........................... 379
Issue 7. Whether Kanter Had Unreported Income in 1982 Based
on the Bank Deposit Analysis Method .......... 380
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