1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 802 (1979)
 

DIRUSCIO v. COMMISSIONER

Docket No. 10477-76.

38 T.C.M. 802 (1979)

T.C. Memo. 1979-189

Joseph DiRuscio & Mary V. DiRuscio v. Commissioner

United States Tax Court.

Filed May 16, 1979.

Attorney(s) appearing for the Case

James D. Vandever, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in petitioners' 1973 income tax in the amount of $16,666 and an addition to tax for fraud in the amount of $8,333 pursuant to section 6653(b), I.R.C. 1954. The Commissioner's computation of petitioners' taxable income was based upon his use of the bank deposit method. The Government conceded at the trial that the deficiency previously...

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