George A. Manos and Louise G. Manos, Husband and Wife, Manos Amusements, Inc. v. Commissioner of Internal Revenue
Cases that cite this one
6 later published cases cite this decision.
- William E. Davis & Sons, Inc. v. Commissioner (United States Tax Court 1981)
- First American National Bank v. United States (District Court, M.D. Tennessee 1971)
- Adler v. Comm'r (United States Tax Court 1968)
- Potter Electric Signal and Manufacturing Company, a Corporation v. Commissioner of Internal Revenue (8th Cir. 1961)
- Potter Electric Signal & Mfg. Co. v. Commissioner (United States Tax Court 1960)
- Mathias Schira and Susie Schira v. Commissioner of Internal Revenue, Mathias Schira v. Commissioner of Internal Revenue (6th Cir. 1957)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
It appearing that the respondent had asserted deficiencies in the tax returns of the petitioners for the taxable years 1937, 1938 and 1939, reviewed by the Tax Court in docket No. 15638, and had likewise asserted deficiencies in income tax for 1940 and 1941 and deficiencies in declared value excess profits tax for the taxable years 1940 and 1941 in docket No. 15639, and
*735 It also appearing that no adequate bookkeeping records were maintained by the taxpayers, requiring the respondent to determine income under the so-called “bank deposit method”; and it also appearing from the facts of record and reasonable inferences drawn therefrom by the Tax Court that the taxpayers had failed to overcome the presumption of correctness in the Commissioner’s determination, and that the additional penalties are supported by the record and inferences therefrom,
It is hereby ordered That the decision of the Tax Court is in all respects and upon its findings of fact and its carefully reasoned opinion
Affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.