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John Gallo v. Commissioner of Internal Revenue

U.S. Court of Appeals for the First Circuit
John Gallo v. Commissioner of Internal Revenue, 272 F.2d 190 (1st Cir. 1959)
4 A.F.T.R.2d (RIA) 5929; 1959 U.S. App. LEXIS 5330
Woodbury, Hartigan, Aldrich

John Gallo v. Commissioner of Internal Revenue

Opinion

*191 PER CURIAM.

On the record we cannot disturb the finding that petitioners were on a cash basis. Nor is there anything to compel a finding that any disputed moneys, including the “retained percentage,” were paid, or were absolutely due and owing, during the years in which petitioners seek to place them.

A judgment will enter affirming the decision of the Tax Court.

Reference

Full Case Name
John GALLO Et Al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Status
Published
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