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ESTATE OF MAZZONI v. C. I. R.

Nos. 19338, 19339.

451 F.2d 197 (1971)

ESTATE of Josephine MAZZONI, Deceased, Peter Mazzoni, Executor and Peter Mazzoni v. COMMISSIONER OF INTERNAL REVENUE. Appeal of Peter MAZZONI, individually and as Executor of the Estate of Josephine Mazzoni, in No. 19338. Charles J. RUNZO and Lena Runzo, Appellants in No. 19339, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided November 29, 1971.

Attorney(s) appearing for the Case

Edmund W. Ridall, Jr., McCann, Garland, Ridall & Burke, Pittsburgh, Pa., for appellants.

Bruce I. Kogan, Dept. of Justice, Tax Div., Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Richard W. Perkins, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before ALDISERT, GIBBONS and ROSENN, Circuit Judges.

OPINION OF THE COURT

ALDISERT, Circuit Judge.

These appeals from the Tax Court question the propriety of the application here of the net worth method of reconstruction of income and the determination that the Commissioner of Internal Revenue satisfied his burden of proving fraud by the taxpayers.

Taxpayers, owners of two grocery stores in western Pennsylvania,1 petitioned the Tax Court for a redetermination of their federal...

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