Spitaleri v. Commissioner
United States Tax Court
1. Showing that petitioners, on an accrual method of accounting, omitted certain checks and miscellaneous cash items from income, without evidence of correct total amounts accruable in each year, held, on the facts, not evidence of omissions of income so as to constitute clear and convincing evidence of fraud. 2. Respondent's determination of deficiencies and other additions to tax, held, approved for failure of proof.
1Opinion of the Court
Opper, Judge:
Respondent determined deficiencies in income tax and in additions to tax as follows:
Year Deficiency
Additions to tax — I.R.0.1939
Sec. 293(b) Sec. 294(d) (i) (A) Sfec. 29Í(d) (2)
1949.. $797.04 $398.52 $71.75 $47.82
1950.. 274.76 137.38 24.73 16.49
1961.. 656.98 328.49 59.13 39.42
1952.. 1,608.08 754. OÍ 135. 72 90.48
The issues are: (1) Whether petitioners understated income from accounting fees from 1949 through Í9Í>2; (2) whether petitioners understated income from a loan business in 1952; (3) whether petitioner Anthony É. Spitaleri’s mother was a dependent from 1949 through 1952;…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Nicholson v. CommissionerUnited States Board of Tax Appeals · 1935
- Marinzulich v. CommissionerUnited States Tax Court · 1958
- Nicholson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Henry v. CommissionerUnited States Tax Court · 1961
- Huene v. United StatesDistrict Court, S.D. New York · 1965
- Charlton v. CommissionerUnited States Tax Court · 1964
- Hackett v. CommissionerUnited States Tax Court · 1970
- Casner v. CommissionerUnited States Tax Court · 1964
7 more not listed; retrieve them via the Exa API.