Snyder v. Commissioner
United States Tax Court
Petitioner and his wife emigrated to this country from Europe just prior to World War II. Petitioner was a successful physician in Europe and claimed that he and his wife brought a substantial sum of money with them when they left Europe. During the years 1961-1963, the three years in issue, petitioners' professional activities were limited because of a debilitating heart condition.
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Petitioner and his wife emigrated to this country from Europe just prior to World War II. Petitioner was a successful physician in Europe and claimed that he and his wife brought a substantial sum of money with them when they left Europe. During the years 1961-1963, the three years in issue, petitioners' professional activities were limited because of a debilitating heart condition. Respondent, using the "bank deposits and expenditures method" of computing income, determined that petitioner, within the meaning of section 6653(b), had fraudulently understated his gross receipts from the…
1Opinion of the Court
Eugene F. Snyder and Leah Snyder v. Commissioner.
Snyder v. Commissioner
Docket No. 3752-66.
United States Tax Court
T.C. Memo 1969-173; 1969 Tax Ct. Memo LEXIS 122; 28 T.C.M. (CCH) 856; T.C.M. (RIA) 69173;
August 25, 1969, Filed
Petitioner and his wife emigrated to this country from Europe just prior to World War II. Petitioner was a successful physician in Europe and claimed that he and his wife brought a substantial sum of money with them when they left Europe.
During the years 1961-1963, the three years in issue, petitioners' professional activities were limited because of a debilitating heart…
2Cases cited24 opinions
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- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Shaw v. CommissionerUnited States Tax Court · 1956
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