Matut v. Commissioner

Albert Matut as Possessor of Certain Cash, Petitioner v. Commissioner of Internal Revenue, Respondent

Matut v. Commissioner

Docket No. 32639-84

United States Tax Court

88 T.C. 1250; 1987 U.S. Tax Ct. LEXIS 69; 88 T.C. No. 69;

May 11, 1987; Affirmed in part; Vacated in part and Remanded October 25, 1988 May 11, 1987, Filed

Held, for the purposes of sec. 6867, I.R.C. 1954, the owner of seized cash is determined.

Michael J. Osman, for the petitioner.

Michael B. Axman, for the respondent.

Whitaker, Judge. Simpson, Nims, Shields, Cohen, Clapp, Swift, Wright, Parr, and Wells, JJ., agree with the majority…