Legal Opinion
A. Robert Teichner and Sylvia B. Teichner v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 5, 1972No. 217, Docket 71-1499PublishedCited by 9 opinions
1Opinion of the Court
IRVING R. KAUFMAN, Circuit Judge:
We are called upon to decide whether appellants, A. Robert and Sylvia B. Tei-chner, husband and wife, satisfied their burden of proving that their bank deposits in 1962 totaling $239,281.55 were attributable to “check-kiting” and not unreported income. We find that this burden was met and accordingly reverse the ruling of the Tax Court that the Teichners owed income taxes in the amount of $12,825.05 and a penalty in the amount of $641.25. 1
On their 1962 joint income tax return, the Teichners reported $3,750 as income from Mr. Teichner’s law practice and $5,460…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Harper v. CommissionerUnited States Tax Court · 1970
- Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Goe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Shima v. BrownSupreme Court of the United States · 1943
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Joseph P. Caulfield v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
- Charles Burke v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Hahn v. CommissionerUnited States Tax Court · 1973
4 more not listed; retrieve them via the Exa API.