Simone and Mary De Cavalcante, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant

OPINION OF THE COURT

GARTH, Circuit Judge.

The Commissioner assessed the De Caval-cantes 1 for unpaid income taxes on more than 2.5 million dollars of illegal gambling income allegedly earned between 1965 and 1969. Upon the taxpayer’s petition for review, the United States Tax Court, in an opinion dated October 31, 1978, upheld the Commissioner’s assessment for one half of the tax year 1968 and for 1969, but it did not find any deficiencies in tax for the years 1965 to the middle of 1968. 2 Both parties appeal from the Tax Court’s decision. De Cavalcante claims that there is no evidence to…