WEIMERSKIRCH v. C. I. R.

No. 77-2129.

596 F.2d 358 (1979)

Johnny WEIMERSKIRCH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

May 2, 1979.


Attorney(s) appearing for the Case

Richard P. Algeo, Spokane, Wash., for petitioner-appellant.

Myron C. Baum, Washington, D.C., for respondent-appellee.

Before GOODWIN and ANDERSON, Circuit Judges, and JAMESON, District Judge.


J. BLAINE ANDERSON, Circuit Judge:

The Commissioner issued a 90-day letter claiming that Weimerskirch had not reported income he allegedly received from selling heroin. Weimerskirch petitioned the Tax Court for redetermination of the deficiency. 26 U.S.C. § 7442, et seq. After the Tax Court upheld the deficiency determination, Weimerskirch appealed to this court. 26 U.S.C. § 7482.

The Tax Court held that Weimerskirch had failed to rebut the...

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