Harper v. Commissioner
United States Tax Court
Held: (1) Respondent's use of the bank deposits-expenditures method of determining taxable income was not arbitrary and capricious. (2) Statements made by petitioner to revenue agents in noncustodial, noncoercive interviews should not be excluded as evidence because of the failure of the agents to advise her of her constitutional rights under the fifth and sixth amendments. Miranda v. Arizona, 384 U.S. 436, inapplicable.
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Held: (1) Respondent's use of the bank deposits-expenditures method of determining taxable income was not arbitrary and capricious. (2) Statements made by petitioner to revenue agents in noncustodial, noncoercive interviews should not be excluded as evidence because of the failure of the agents to advise her of her constitutional rights under the fifth and sixth amendments. Miranda v. Arizona, 384 U.S. 436, inapplicable. (3) Petitioners substantially understated their income and overstated their expenses in the years 1957 through 1960. (4) Petitioners are liable for the additions to tax for…
1Opinion of the Court
John Harper and Constance Harper, Petitioners v. Commissioner of Internal Revenue, Respondent
Harper v. Commissioner
Docket No. 4588-67
United States Tax Court
54 T.C. 1121; 1970 U.S. Tax Ct. LEXIS 132;
May 26, 1970, Filed
Decision will be entered under Rule 50.
Held: (1) Respondent's use of the bank deposits-expenditures method of determining taxable income was not arbitrary and capricious. (2) Statements made by petitioner to revenue agents in noncustodial, noncoercive interviews should not be excluded as evidence because of the failure of the agents to advise her of her constitutional rights…
Also in this document: Concurrence; Concurring in part, dissenting in part.
2Cases cited147 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- Escobedo v. IllinoisSupreme Court of the United States · 1964
- Griffin v. CaliforniaSupreme Court of the United States · 1965
- Boyd v. United StatesSupreme Court of the United States · 1886
- Holland v. United StatesSupreme Court of the United States · 1955
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