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DE CAVALCANTE v. C. I. R.

Nos. 79-2196, 79-2197.

620 F.2d 23 (1980)

Simone and Mary DE CAVALCANTE, Appellants-Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Cross-Appellant.

United States Court of Appeals, Third Circuit.

Decided April 16, 1980.

Attorney(s) appearing for the Case

Fred Randall, Livingston, N. J., for appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief App. Section, Carleton D. Powell, Gayle P. Miller, Attys., Tax Div., Dept. of Justice, Washington, D. C., Lester Stein, Acting Chief Counsel, I.R.S., Washington, D. C., for appellee.

Before SEITZ, Chief Judge, and GARTH and HIGGINBOTHAM, Circuit Judges.

Submitted under Third Circuit Rule 12(6) March 21, 1980.

OPINION OF THE COURT

GARTH, Circuit Judge.

The Commissioner assessed the De Cavalcantes1 for unpaid income taxes on more than 2.5 million dollars of illegal gambling income allegedly earned between 1965 and 1969. Upon the taxpayer's petition for review, the United States Tax Court, in an opinion dated October 31, 1978, upheld the Commissioner's assessment for one...

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