Berkery v. Commissioner
United States Tax Court
Respondent determined that petitioner received income during 1980 and 1981 from distributing phenyl-2-propanone, a controlled substance, and that petitioner did not report such income. Held, respondent's determinations, as embodied in statutory notices of deficiency, are entitled to presumption of correctness -- information was not disclosed to revenue agent in violation of Fed. R. Crim.
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Respondent determined that petitioner received income during 1980 and 1981 from distributing phenyl-2-propanone, a controlled substance, and that petitioner did not report such income. Held, respondent's determinations, as embodied in statutory notices of deficiency, are entitled to presumption of correctness -- information was not disclosed to revenue agent in violation of Fed. R. Crim. P. 6(e) and then used to make assessments and prepare notices of deficiency, and respondent introduced sufficient evidence to support application of the presumption. Held, further, petitioner has not proved…
1Opinion of the Court
WELLS, Judge:
These cases are before us on petitioner’s motion to vacate our decisions in these cases, which we took under advisement when such motion was filed. The parties have filed a joint stipulation, in which they agreed that the Court’s decisions in these cases should be vacated, and that “based on the record as previously submitted and closed in April of 1987,” we should consider the issues advanced by petitioner that we did not consider in our opinion at 90 T.C. 259 (1988).1
We herewith vacate those decisions,2 and therefore will consider the following issues: (1) Whether respondent’s…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. Sells Engineering, Inc.Supreme Court of the United States · 1983
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3Cited by44 opinions
- Berkery v. Commissioner, Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1996
- Coninck v. CommissionerUnited States Tax Court · 1993
- Johnny Daccarett-Ghia, Alleged Alter Ego or Nominee of Friko Corporation v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1996
- Morowitz v. United StatesUnited States Court of Claims · 1988
- Edelman v. CommissionerUnited States Tax Court · 1994
39 more not listed; retrieve them via the Exa API.