DONOHUE v. C. I. R.

No. 14150.

323 F.2d 651 (1963)

James J. DONOHUE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Seventh Circuit.

October 1, 1963.


Attorney(s) appearing for the Case

Sydney M. Eisenberg, Milwaukee, Wis., Andrew F. Slaby, Milwaukee, Wis., for petitioner-appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Alan D. Pekelner, Attorney, U. S. Department of Justice, Tax Division, Washington, D. C., Lee A. Jackson, Melva M. Graney, Burton Berkley, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before DUFFY, CASTLE and KILEY, Circuit Judges.


KILEY, Circuit Judge.

This is an appeal by taxpayer1 from a judgment of the Tax Court confirming Commissioner's determination of a deficiency in taxpayer's income tax for the year 1954.

Because the records of taxpayer's tavern business did not "clearly reflect income," Commissioner used a mark-up method in determining a deficiency for 1954.2 It is undisputed that taxpayer's 1954 income tax return did...

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