1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 37 T.C.M.
  5. 37 T.C.M. 1415 (1978)
 

AYERS v. COMMISSIONER

Docket No. 8799-73.

37 T.C.M. 1415 (1978)

T.C. Memo. 1978-341

Gary Frederick Ayers v. Commissioner.

United States Tax Court.

Filed August 31, 1978.

Attorney(s) appearing for the Case

Gary Frederick Ayers, pro se, State Correctional Institution, P.O. Box 9901, Pittsburgh, Pa. David W. Otto, for the respondent.

Memorandum Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal income tax for the year 1972 in the amount of $37,031, and a section 6651(a)1 addition to tax in the amount of $9,257.75. The issues are whether petitioner obtained and had dominion and control over $78,153 by the commission of two bank robberies in 1972, and whether petitioner's failure to file any income tax return for such year...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases