Weimerskirch v. Commissioner
United States Tax Court
Respondent determined a deficiency against petitioner, his determination being based in part upon statements from confidential informers regarding petitioner's alleged business of selling heroin. Held, based upon the testimony of the revenue agent and in camera inspection by the Court of the confidential informers' statements, respondent's determination was not arbitrary or unreasonable and petitioner therefore had the burden to rebut such determination.
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Respondent determined a deficiency against petitioner, his determination being based in part upon statements from confidential informers regarding petitioner's alleged business of selling heroin. Held, based upon the testimony of the revenue agent and in camera inspection by the Court of the confidential informers' statements, respondent's determination was not arbitrary or unreasonable and petitioner therefore had the burden to rebut such determination. Held, further, on the facts, petitioner is not entitled to disclosure of the names of the informers, nor to the confidential file used by…
1Opinion of the Court
Hall, Judge:
Respondent determined an $8,356 deficiency in petitioner’s 1972 Federal income tax. Respondent also asserted a late filing penalty of $1,453.75 under section 6651(a).1
The issues raised are as follows:(1) Whether petitioner had unreported income in 1972 from the sale of heroin.(a) Whether respondent’s determination was arbitrary and unreasonable.(b) Whether petitioner is entitled to the names of two confidential informers upon whose information respondent partially based his determination letter.(c) Whether petitioner is entitled to review the file used by respondent’s revenue…
2Cases cited18 opinions
- Roviaro v. United StatesSupreme Court of the United States · 1957
- Helvering v. TaylorSupreme Court of the United States · 1935
- Goldman v. United StatesSupreme Court of the United States · 1942
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Suarez v. CommissionerUnited States Tax Court · 1972
13 more not listed; retrieve them via the Exa API.
3Cited by239 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Jackson v. CommissionerUnited States Tax Court · 1979
- Foster v. Comm'rUnited States Tax Court · 1983
- Raul Llorente v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
234 more not listed; retrieve them via the Exa API.