Hahn v. Commissioner
United States Tax Court
Accountants hired by petitioner reconstructed his business income and expenses each year by looking to his bank statements, deposit slips and cancelled checks. The petitioner did not maintain normal business records but his accountants did not request that he do so.
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Accountants hired by petitioner reconstructed his business income and expenses each year by looking to his bank statements, deposit slips and cancelled checks. The petitioner did not maintain normal business records but his accountants did not request that he do so. Further, for the calendar year 1960, petitioner failed to report his distributive share of partnership income which was shown on the partnership return to be $3,079. However, petitioner never saw the return, was informed of his share by phone after his personal return was prepared, and believed he had offsetting losses. Held: The…
1Opinion of the Court
BERNARD B. HAHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BERNARD B. HAHN AND VERNA P. HAHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hahn v. Commissioner
Docket Nos. 4932-71, 5137-71
United States Tax Court
T.C. Memo 1973-194; 1973 Tax Ct. Memo LEXIS 95; 32 T.C.M. (CCH) 895; T.C.M. (RIA) 73194;
August 29, 1973, Filed
Accountants hired by petitioner reconstructed his business income and expenses each year by looking to his bank statements, deposit slips and cancelled checks. The petitioner did not maintain normal business records but his accountants did not…
2Cases cited11 opinions
- Beaver v. CommissionerUnited States Tax Court · 1970
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Mitchell v. CommissionerUnited States Board of Tax Appeals · 1939
- Switzer v. CommissionerUnited States Tax Court · 1953
- Herbert F. Lessmann and Mildred Lessmann v. Commissioner of Internal Revenue, Herbert F. Lessmann v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
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