Grasavage v. Commissioner
United States Tax Court
H and W operated an illegal gambling business but reported no income from such business in 1972. In addition, H operated a gasoline station in 1972 and 1973 but reported no income from such business during those years. Held, the amount of unreported illegal gambling income, which was earned equally by H and W, determined. Held, further, H had unreported income from the operation of the gasoline station in 1972 and 1973 in the amounts determined by the Commissioner.
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H and W operated an illegal gambling business but reported no income from such business in 1972. In addition, H operated a gasoline station in 1972 and 1973 but reported no income from such business during those years. Held, the amount of unreported illegal gambling income, which was earned equally by H and W, determined. Held, further, H had unreported income from the operation of the gasoline station in 1972 and 1973 in the amounts determined by the Commissioner. Held, further, H and W are liable for additions to tax under secs. 6651(a), 6653(a), and 6654, I.R.C. 1954.
1Opinion of the Court
PAULINE GRASAVAGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDWARD GRASAVAGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Grasavage v. Commissioner
Docket Nos. 9734-75, 9735-75.
United States Tax Court
T.C. Memo 1979-89; 1979 Tax Ct. Memo LEXIS 440; 38 T.C.M. (CCH) 358; T.C.M. (RIA) 79089;
March 15, 1979, Filed
H and W operated an illegal gambling business but reported no income from such business in 1972. In addition, H operated a gasoline station in 1972 and 1973 but reported no income from such business during those years. Held, the amount of unreported illegal…
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