Ames v. Commissioner
United States Tax Court
In 1985, P, an employee of the Central Intelligence Agency, began selling classified information to the Soviet Union. During 1985, P received a communication from a Soviet agent that $ 2 million had been set aside for P to draw upon. On Apr. 28, 1994, P pled guilty to conspiracy to commit espionage and tax conspiracy to defraud the U.S. Government. P was sentenced to life imprisonment on the espionage charge and to 27 months' imprisonment on the tax charge.
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In 1985, P, an employee of the Central Intelligence Agency, began selling classified information to the Soviet Union. During 1985, P received a communication from a Soviet agent that $ 2 million had been set aside for P to draw upon. On Apr. 28, 1994, P pled guilty to conspiracy to commit espionage and tax conspiracy to defraud the U.S. Government. P was sentenced to life imprisonment on the espionage charge and to 27 months' imprisonment on the tax charge. R determined that P failed to report as income amounts received and deposited in his bank accounts during 1989 through 1992. P contends…
1Opinion of the Court
ALDRICH H. AMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ames v. Commissioner
No. 14031-96
United States Tax Court
112 T.C. 304; 1999 U.S. Tax Ct. LEXIS 23; 112 T.C. No. 20;
May 28, 1999, Filed
Decision will be entered for respondent.
In 1985, P, an employee of the Central Intelligence Agency,
began selling classified information to the Soviet Union. During
1985, P received a communication from a Soviet agent that $ 2
million had been set aside for P to draw upon. On Apr. 28, 1994,
P pled guilty to conspiracy to commit espionage and tax
conspiracy to defraud the U.S. Government. P was…
2Cases cited23 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
- Hudson v. United StatesSupreme Court of the United States · 1997
- Helvering v. MitchellSupreme Court of the United States · 1938
- United States v. WardSupreme Court of the United States · 1980
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