Ginzburg v. Commissioner
United States Board of Tax Appeals
Deficiencies computed by use of percentage method approved in absence of evidence permitting determination by another method.
1Opinion of the Court
Siefkin:
These proceedings result from respondent’s determination of deficiencies for the years 1918, 1919, 1920, and 1922 in the respective amounts of $861.10, $785.98, $1,229.51, and $1,098.98. They were consolidated for hearing and decision.
*325Petitioner is a citizen of the United States engaged in the publishing and printing business under the name of the Daily Jewish Courier, with offices at Chicago, Ill. The business was run by petitioner, his wife, his son, Eli, three daughters and two sons-in-law. Mrs. Ginzburg managed the job printing, kept such accounts as were kept concerning it, and…
2Cited by3 opinions
- López v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1945
- Ginzburg v. CommissionerUnited States Board of Tax Appeals · 1928
- Moore v. CommissionerUnited States Board of Tax Appeals · 1938