Bilsky v. Commissioner
United States Tax Court
1. Deficiencies determined by means of net worth and expenditures method, held, approved except for respondent's concessions. 2. Some part of deficiencies for each year, held, on the facts, due to fraud. 3. Additions to tax under sections 294 (d) (1) (A) and 294 (d) (2), held, properly imposed.
1Opinion of the Court
Nathan Bilsky and Sarah Bilsky, Petitioners, v. Commissioner of Internal Revenue, Respondent
Bilsky v. Commissioner
Docket No. 63317
United States Tax Court
31 T.C. 35; 1958 U.S. Tax Ct. LEXIS 67;
October 10, 1958, Filed
Decision will be entered under Rule 50.
1. Deficiencies determined by means of net worth and expenditures method, held, approved except for respondent's concessions.
2. Some part of deficiencies for each year, held, on the facts, due to fraud.
3. Additions to tax under sections 294 (d) (1) (A) and 294 (d) (2), held, properly imposed.
William J. Costello, Esq., for the petitioners.
Ray…
2Cases cited24 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Jencks v. United StatesSupreme Court of the United States · 1957
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Fuller v. CommissionerUnited States Tax Court · 1953
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