Caspers v. Commissioner
United States Tax Court
1. Petitioner, Paul Caspers, has been engaged in the real estate business for more than 40 years. He was so engaged during the years 1953, 1954, and the taxable year 1956. An internal revenue agent examined petitioner's books and records for 1953 and 1954 to determine if his business income had been properly reported. The agent proposed to make nine specific adjustments to petitioners' income.
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1. Petitioner, Paul Caspers, has been engaged in the real estate business for more than 40 years. He was so engaged during the years 1953, 1954, and the taxable year 1956. An internal revenue agent examined petitioner's books and records for 1953 and 1954 to determine if his business income had been properly reported. The agent proposed to make nine specific adjustments to petitioners' income. In January 1956 petitioner was indicted and charged with a violation of section 201, title 18, U.S.C. Petitioner was tried; the jury disagreed; and the indictment, on motion of the Government, was…
1Opinion of the Court
Paul Caspers and Ella Andre Caspers, His Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent
Caspers v. Commissioner
Docket No. 82431
United States Tax Court
44 T.C. 411; 1965 U.S. Tax Ct. LEXIS 69;
June 23, 1965, Filed
Decision will be entered under Rule 50.
1. Petitioner, Paul Caspers, has been engaged in the real estate business for more than 40 years. He was so engaged during the years 1953, 1954, and the taxable year 1956. An internal revenue agent examined petitioner's books and records for 1953 and 1954 to determine if his business income had been properly reported. The agent…
2Cases cited12 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Greene Motor Co. v. CommissionerUnited States Tax Court · 1945
- Clark v. CommissionerUnited States Tax Court · 1958
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