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TEICHNER v. C. I. R.

No. 217, Docket 71-1499.

453 F.2d 944 (1972)

A. Robert TEICHNER and Sylvia B. Teichner, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided January 5, 1972.

Attorney(s) appearing for the Case

A. Robert Teichner and Sylvia B. Teichner, Brooklyn, New York, pro se.

Charles R. Burnett, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks and Bennett N. Hollander, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

Before SMITH, KAUFMAN and MULLIGAN, Circuit Judges.

IRVING R. KAUFMAN, Circuit Judge:

We are called upon to decide whether appellants, A. Robert and Sylvia B. Teichner, husband and wife, satisfied their burden of proving that their bank deposits in 1962 totaling $239,281.55 were attributable to "check-kiting" and not unreported income. We find that this burden was met and accordingly reverse the ruling of the Tax Court that the Teichners owed income taxes in the amount of $12,825.05 and a penalty in the amount of ...

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