Matut v. Commissioner
United States Tax Court
Held, for the purposes of sec. 6867, I.R.C. 1954, the owner of seized cash is determined.
1Opinion of the Court
WHITAKER, Judge:
The pending matter is the third but probably not the final episode in the continuing saga which commenced in April 1983, when respondent seized from Albert Matut cash in the amount of $87,500, representing one-half of the face amount of cashier’s checks, money orders, and cash found in his possession and seized by law enforcement officers. Proceeding under section 68671 respondent made a termination assessment against Albert Matut as the Possessor of Certain Cash and on June 14, 1984, issued a notice of deficiency. The petition followed.
In our opinion reported at 84 T.C. 803…
2Cases cited7 opinions
- United States v. VarbelCourt of Appeals for the Ninth Circuit · 1986
- Matut v. CommissionerUnited States Tax Court · 1986
- Matut v. CommissionerUnited States Tax Court · 1985
- Schurkman v. StolarDistrict Court of Appeal of Florida · 1977
- Robrish v. United StatesDistrict Court, D. Massachusetts · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Albert Matut, as the Possessor of Certain Cash v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1988
- Peoples Loan & Trust Co. v. CommissionerUnited States Tax Court · 1987
- Harrell v. CommissionerUnited States Tax Court · 1988
- Harrell v. CommissionerUnited States Tax Court · 1988
- I.L. Constr., Inc. v. CommissionerUnited States Tax Court · 1989
6 more not listed; retrieve them via the Exa API.