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GERLI & CO., INC. v. C. I. R.

No. 359, Docket 81-4121.

668 F.2d 691 (1982)

GERLI & CO., INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided January 15, 1982.

Attorney(s) appearing for the Case

Gerald S. Rourke, Washington, D. C. (Joel R. Weinstein, Washington, D. C., Edward J. Ennis, New York City, of counsel), for petitioner-appellant.

David English Carmack, Atty., Tax Division, Dept. of Justice, Washington, D. C. (John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Robert T. Duffy, Donald B. Susswein, Attys., Tax Division, Dept. of Justice, Washington, D. C., of counsel), for respondent-appellee.

Before FEINBERG, Chief Judge, OAKES, Circuit Judge, and CONNER, District Judge.

CONNER, District Judge:

This is an appeal pursuant to 26 U.S.C. § 7482 from a decision of the United States Tax Court, 73 T.C. 1019, determining a deficiency in the tax return of appellant Gerli & Co., Inc. ("Gerli") for the taxable year 1965 in the amount of $346,448.50 and imposing a 5% penalty in the amount of $17,332.42 pursuant to 26 U.S.C. § 6653(a).

Factual and Procedural Background

Gerli...

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