GERARDO v. C. I. R.

No. 76-1825.

552 F.2d 549 (1977)

Andrew GERARDO, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Third Circuit.

Decided March 18, 1977.


Attorney(s) appearing for the Case

Edwin Fradkin, John J. O'Toole, Starr, Weinberg & Fradkin, Newark, N.J., for appellant.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Ann Belanger Durney, Gilbert S. Rothenberg, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before ALDISERT and GARTH, Circuit Judges, and McCUNE, District Judge.


OPINION OF THE COURT

GARTH, Circuit Judge.

Appellant Andrew Gerardo appeals from a decision of the United States Tax Court determining deficiencies in income tax due for the taxable years 1966 and 1967 based upon unreported income from illegal gambling activity in Newark, New Jersey. Specifically, we are called upon to determine whether the evidence supports the Tax Court's finding that Gerardo received income from a lottery operation from April 4, 1966...

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