Legal Opinion
Raul Llorente v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 14, 1981No. 857-Docket 81-4320PublishedCited by 141 opinions
1Opinion of the Court
MANSFIELD, Circuit Judge:
Raul Llórente, a taxpayer, appeals from a decision of the United States Tax Court filed May 13, 1980, upholding with modifications a statutory Notice of Deficiency issued by the Commissioner of Internal Revenue (Commissioner) pursuant to §§ 6212, 6651(a), 6653(a) and 6654(a), Internal Revenue Code of 1954, which, using the expenditures method to reconstruct Llorente’s income for the year 1974, claimed that he had unreported income based on alleged expenditures for (1) cocaine, (2) living expenses, and (3) the purchase of a bar and grill. Llórente claims that the…
2Cases cited11 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
- Jackson v. CommissionerUnited States Tax Court · 1979
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by141 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- Foster v. Comm'rUnited States Tax Court · 1983
- Dellacroce v. CommissionerUnited States Tax Court · 1984
136 more not listed; retrieve them via the Exa API.