Legal Opinion
Alice Avery v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 12, 1978No. 76-2792PublishedCited by 77 opinions
1Per curiam
Avery sold heroin to a Drug Enforcement Agency agent three times in the Fall of 1972. She has served a prison term resulting from these sales, and now challenges an Internal Revenue Service tax deficiency assessment.
Avery sold $4,000 worth of heroin to the DEA agent, but the IRS estimated that she sold a total of $60,000 in a three-month period. After deductions for the cost of the goods sold and other proper computations, the unpaid tax was found to be something over $12,000. The Tax Court upheld the Commissioner’s determination; we affirm.
Avery filed a preliminary motion to shift the burden…
2Cases cited1 opinion
- Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
3Cited by77 opinions
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Jackson v. CommissionerUnited States Tax Court · 1979
- Raul Llorente v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
- Llorente v. CommissionerUnited States Tax Court · 1980
- Dellacroce v. CommissionerUnited States Tax Court · 1984
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