Shriver v. Commissioner
United States Tax Court
During 1977 and 1978, petitioner sold methamphetamine, a controlled substance. In his statutory notice of deficiency, respondent determined that petitioner had unreported income for 1977 and 1978 totaling $ 4,028,036 attributable to such sales. Respondent's calculation of the amount of unreported income was based upon information supplied by a Government informant to the Drug Enforcement Administration.
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During 1977 and 1978, petitioner sold methamphetamine, a controlled substance. In his statutory notice of deficiency, respondent determined that petitioner had unreported income for 1977 and 1978 totaling $ 4,028,036 attributable to such sales. Respondent's calculation of the amount of unreported income was based upon information supplied by a Government informant to the Drug Enforcement Administration. Held, since there is substantive evidence linking petitioner to a tax-generating activity, we will not look behind the statutory notice and decide whether respondent's determination was…
1Opinion of the Court
Sterrett, Chief Judge:
By notice of deficiency dated November 8,1982, and by amended answer, respondent determined a deficiency in Federal income taxes for the years ended December 31, 1977, and December 31, 1978, and additions to tax under sections 6653(b) and 6654, I.R.C. 1954, as follows:
Addition to tax under
Year Deficiency Sec. 6653(b) Sec. 6654
1977 $1,394,781.10 $697,390.55 $49,877.37
1978 1,394,911.30 697,455.65 44,637.16
After concessions1 the issues before us are: (1) Whether the notice of deficiency was arbitrarily issued, and (2) whether respondent’s determination of petitioner’s tax…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Jackson v. CommissionerUnited States Tax Court · 1979
- Suarez v. CommissionerUnited States Tax Court · 1972
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3Cited by40 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Berkery v. CommissionerUnited States Tax Court · 1988
- Franklin v. CommissionerUnited States Tax Court · 1993
- Gambina v. CommissionerUnited States Tax Court · 1988
- FRIEDMANN v. COMMISSIONERUnited States Tax Court · 2001
35 more not listed; retrieve them via the Exa API.