Burgo v. Commissioner
United States Tax Court
Petitioner was convicted of pimping by the Municipal Court of Boston. Under Massachusetts law, a conviction may be appealed to the Superior Court, in which case the Municipal Court judgment is automatically vacated and a trial de novo held. Petitioner appealed his conviction to the Superior Court, in which court the action was dismissed.
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Petitioner was convicted of pimping by the Municipal Court of Boston. Under Massachusetts law, a conviction may be appealed to the Superior Court, in which case the Municipal Court judgment is automatically vacated and a trial de novo held. Petitioner appealed his conviction to the Superior Court, in which court the action was dismissed. Respondent offered the vacated judgment as evidence that petitioner had unreported pimping income (rule 803(22), Federal Rules of Evidence) and also for impeachment purposes (rule 609). Held, the vacated judgment is inadmissible as evidence against petitioner…
1Opinion of the Court
Hall, Judge:
Respondent determined the following deficiencies, plus additions to tax under sections 6653(b)1 and 6654, in petitioner’s Federal income tax for 1968 through 1972:
Year Deficiency Sec. 6653(b) Sec. 665J¡
1968.$4,835.12 $2,417.56 $148.68
1969 . 3,303.23 1,651.62 105.70
1970. 1,758.95 879.48 56.29
1971. 2,030.00 1,015.00 64.96
1972. 1,337.92 668.96 42.81
The issues for decision are:(1) Whether “Exhibit X” is admissible in evidence;(2) Whether petitioner had unreported taxable income during the years in question; specifically—(a) Did he purchase and maintain a forty-foot yacht, the Lucky…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Giddio v. CommissionerUnited States Tax Court · 1970
- Taglianetti v. United StatesSupreme Court of the United States · 1969
- United States v. FleischmanSupreme Court of the United States · 1950
- Louis J. Taglianetti v. United StatesCourt of Appeals for the First Circuit · 1968
10 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Llorente v. CommissionerUnited States Tax Court · 1980
- Meier v. CommissionerUnited States Tax Court · 1988
- De Venney v. CommissionerUnited States Tax Court · 1985
- Sidney A. Erickson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1991
35 more not listed; retrieve them via the Exa API.