Charles J. Martin v. Commissioner of Internal Revenue

WELLFORD, Circuit Judge.

This is an appeal from the Tax Court, where appellant, Charles J. Martin, challenged the Internal Revenue Service’s finding of deficiencies for the tax years 1972 through 1975. The Tax Court sustained the deficiencies in an unpublished decision, and this appeal ensued. We affirm.

I

Appellant owned and operated a family farm during the years in question. During each of those years, appellant filed a Form 1040 on which he essentially provided no information regarding his income. Using the bank deposits and expenditures method of reconstruction, the Commissioner determined…