United States Tax Court June 30, 1950, Docket No. 21135 (Fulton v. Commissioner)

lead-opinion

OPINION.

Van Fossan, Judge'.

In this case we find another chapter in the Nimro saga of fraudulent tax practice with its impingement on the taxpayers who sought his services. Here there is one unusual feature. Although it bears his name and purports to bear his signature, petitioner did not sign the return nor did he see such return after it was prepared previous to its being filed.