Casner v. Commissioner
United States Tax Court
Held: (1) Petitioner's books and records were inadequate to determine petitioner's taxable income for the taxable years in issue; (2) Respondent properly determined petitioner's income under the bank deposits and withdrawals method for the taxable years involved; (3) Part of the deficiencies in petitioner's income taxes for the taxable years in issue was due to fraud with intent to evade tax; (4) Imposition of the addition to tax for failure to file a declaration of…
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Held: (1) Petitioner's books and records were inadequate to determine petitioner's taxable income for the taxable years in issue; (2) Respondent properly determined petitioner's income under the bank deposits and withdrawals method for the taxable years involved; (3) Part of the deficiencies in petitioner's income taxes for the taxable years in issue was due to fraud with intent to evade tax; (4) Imposition of the addition to tax for failure to file a declaration of estimated tax for the years 1951 through 1954 is sustained.
1Opinion of the Court
Joseph Casner, Jr. v. Commissioner.
Casner v. Commissioner
Docket No. 4117-62.
United States Tax Court
T.C. Memo 1964-277; 1964 Tax Ct. Memo LEXIS 64; 23 T.C.M. (CCH) 1683; T.C.M. (RIA) 64277;
October 21, 1964
Held: (1) Petitioner's books and records were inadequate to determine petitioner's taxable income for the taxable years in issue;(2) Respondent properly determined petitioner's income under the bank deposits and withdrawals method for the taxable years involved;(3) Part of the deficiencies in petitioner's income taxes for the taxable years in issue was due to fraud with intent to evade…
2Cases cited7 opinions
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Vassallo v. CommissionerUnited States Tax Court · 1955
- Harbin v. CommissionerUnited States Tax Court · 1963
- Marinzulich v. CommissionerUnited States Tax Court · 1958
2 more not listed; retrieve them via the Exa API.