Johnny Weimerskirch v. Commissioner of Internal Revenue

J. BLAINE ANDERSON, Circuit Judge:

The Commissioner issued a 90-day letter claiming that Weimerskirch had not reported income he allegedly received from selling heroin. Weimerskirch petitioned the Tax Court for redetermination of the deficiency. 26 U.S.C. § 7442, et seq. After the Tax Court upheld the deficiency determination, Weimerskirch appealed to this court. 26 U.S.C. § 7482.

The Tax Court held that Weimerskirch had failed to rebut the Commissioner’s presumption of correctness which attaches to a deficiency determination. Johnny Weimer-skirch, 67 T.C. 672 (1977). We find that the…