Gambina v. Commissioner
United States Tax Court
Cash in the possession of petitioners was forfeited pursuant to sec. 302 of the Comprehensive Crime Control Act of 1984, 18 U.S.C. sec. 1963 (Supp. III 1986). Held, the relation-back provision of that section, vesting ownership in the cash in the United States upon the commission of the act giving rise to the forfeiture, does not preclude the amount of the cash from being includable in the gross income of petitioner.
1Opinion of the Court
Filippo Gambina, Petitioner v. Commissioner of Internal Revenue, Respondent
Gambina v. Commissioner
Docket No. 32716-85
United States Tax Court
91 T.C. 826; 1988 U.S. Tax Ct. LEXIS 134; 91 T.C. No. 52;
October 20, 1988; As amended November 3, 1988 October 20, 1988, Filed
Decision will be entered for the respondent.
Cash in the possession of petitioners was forfeited pursuant to sec. 302 of the Comprehensive Crime Control Act of 1984, 18 U.S.C. sec. 1963 (Supp. III 1986). Held, the relation-back provision of that section, vesting ownership in the cash in the United States upon the commission of the…
2Cases cited11 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Tokarski v. CommissionerUnited States Tax Court · 1986
- United States v. Walter David TallmadgeCourt of Appeals for the Ninth Circuit · 1987
- United States v. IannielloDistrict Court, S.D. New York · 1985
- Burgo v. CommissionerUnited States Tax Court · 1978
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