AVERY v. C. I. R.

No. 76-2792.

574 F.2d 467 (1978)

Alice AVERY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

April 12, 1978.


Attorney(s) appearing for the Case

Robert E. Kovacevich, of Kovacevich & Algeo, Spokane, Wash., for appellant.

Jane M. Edmisten, of U. S. Dept. of Justice, Washington, D. C., for appellee.

Before GOODWIN, WALLACE, and HUG, Circuit Judges.


PER CURIAM:

Avery sold heroin to a Drug Enforcement Agency agent three times in the Fall of 1972. She has served a prison term resulting from these sales, and now challenges an Internal Revenue Service tax deficiency assessment.

Avery sold $4,000 worth of heroin to the DEA agent, but the IRS estimated that she sold a total of $60,000 in a three-month period. After deductions for the cost of the goods sold and other proper computations, the unpaid tax was found...

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