Defendant has been found guilty of having willfully failed to pay income tax on time in violation of Section 145(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. (I.R.C.1939) 145(a), and Sec. 7203 of the Internal Revenue Code of 1954, 26 U.S.C.A. 7203, which in substantially identical language provide:
'Any person required under this chapter to pay any * * * (income) tax * * * who willfully fails to pay such * * * tax * * * at the time or times required by law * * * shall, in addition to other penalties provided by law, be guilty of a misdemeanor * * *' *fn1"
The tax years involved in the present case were the calendar years 1953 and 1954. The 1953 tax, $ 2,672.17, was due on March 15, 1954. The 1954 tax, $ 4,025.73, was due on April 15, 1955. All the 1953 and 1954 taxes plus interest and penalties were paid on September 25, 1956, after an intensive effort to collect on the part of the Internal Revenue Service, including a threat of criminal prosecution. The tax returns were filed correctly and on time. Failing to pay his income tax on time was not a new or unusual experience for defendant. Although he always filed the returns on time, starting in 1948 he never paid the tax on time. His taxpaying record, with only one extension of the time for payment, and without any satisfactory explanation as to the lateness in payment, n2 shows the following: n3 Year Due n4 Paid 1947 3/15/48 10/13/48 $2,000.00 3/24/49 1,549.22 1948 3/15/49 5/11/50 500.00 7/31/50 500.00 9/ 6/50 500.00 9/11/50 954.63 1949 3/15/50 11/ 1/50 500.00 12/ 4/50 500.00 7/17/51 500.00 11/15/51 800.00 1/23/52 1,084.74 2/13/52 200.00 3/ 4/52 250.00 3/12/52 278.16 3/24/52 200.00 9/25/56 679.87 1950 3/15/51 10/10/52 500.00 11/ 5/52 500.00 1/29/53 750.00 7/24/53 4,743.92 9/25/56 641.32 1951 3/15/52 7/24/53 4,764.97 12/ 9/54 746.03 4/ 5/56 1,393.45 9/25/56 1,100.08 1952 3/15/53 4/ 6/56 500.00 4/ 6/56 1,606.55 5/14/56 500.00 5/28/56 500.00 6/28/56 200.00 9/25/56 2,045.73 9/25/56 701.63 1953 3/15/54 9/25/56 3,178.91 9/25/56 452.18 1954 4/15/55 9/25/56 3,968.69 9/25/56 573.42 1955 4/15/56 12/31/56 2,500.00 3/ 5/57 2,015.13 Extension to 7/15/56 4/15/57 2,137.88
Posted by Staff Reporter on Thursday, September 12, 2013 in Fiji, Melanesia, Pacific News | 0 comments
The Fiji President, Ratu Epeli Nailatikau, is visiting secondary schools around the country to raise awareness about HIV/AIDS.
Ratu Epeli is visiting schools in Ra this week, telling students to keep clear of the deadly epidemic and urging them to make wise decisions.
He says that parents must also do the hard talking to their children about HIV and AIDS, which will only go away with a combined response.
Ratu Epeli says eradication of the disease must be the final goal and the response to it must fasten.
He says civil society, faith-based organisations, the education ministry and sports organisations are all involved in the fight against HIV.
Ratu Epeli will visit all 178 secondary schools around the country to advocate to both teachers and students on the dangers of HIV/AIDS, and the various social and health issues related to this disease.
I’ll bet this is a first for any combat club out there, we served Snow cones during our mid-battle break. The temperature was not all that hot, but it appears that when it comes to snow cones; it really doesn’t have to be. Deryk provided several different flavors, including a special topping concoction that was VERY POPULAR with everyone that tried it. I of course stuck with the requested and straight forward…Root Beer. Mine was still very good. Thanks you Mr. Snow Cone Man!
As for the battling, we had some good sorties. Two new members, Keith and Mark did well for their first time out. Mark proved he could “ram” better than his former teacher Keith, but no one sank as a result.
So when the regular sortie battles were over for the day, we had a little grudge/rookie battle. Keith ran his USS Edsall and Mark the DKM B-110. After a full 12 minutes of dogfighting; the winner was…A TIE! Maybe next event a winner can be determined. Our thanks to everyone that showed up and did battle. Not sure who came the farthest; Keith from Atwater or Brandon from Reno. Anyway, we appreciate the long drives they are willing to make, just to put holes in each other. We won’t tell anyone, but Brandon escaped any damage by claiming his batteries were not charged. Well I have to be honest and say I know this to be true; I had the batteries in Loomis and he had the charger in Reno.
Featured picture shows some of the wives, family and friends that also attended the event, enjoying their snow cones.
Home / News & Events / Enjoy non-stop daily flights from Kuala Lumpur to Manila starting June 8, 2017
Enjoy a comfortable flight experience with our Halal-certified inflight meals and 30kgs FREE baggage allowance. We fly from Kuala Lumpur to Manila 7x weekly.
All-in economy fare is equal to base fare, government taxes and fees (except Philippine Travel Tax), and terminal fee. Fares are subject to change due to currency conversion rate.
Cancellation is permitted before departure with a refund fee of MYR660; Ticket is non-refundable after departure.
Child discount for accompanied child is 75% of adult fare. Infant fare for infant without a seat under 2 years is 10% of adult fare.
Enjoy a comfortable flight experience with our Halal-certified inflight meals and 30kgs FREE baggage allowance.