Ray Gasper v. Commissioner of Internal Revenue

McALLISTER, Circuit Judge.

This is a review of a decision of the Tax Court holding that a determination of the Commissioner of Internal Revenue of a deficiency against the petitioner raised a presumption of correctness. Petitioner contends that the evidence discloses that the method used by the Comr missioner was wrong, and calculated to produce incorrect results, and that, accordingly, there was no presumption that the determination was correct.

The evidence discloses that the petitioner conducted a bar business and that the Commissioner determined a deficiency against him by the use of a…