Walter E. Bevan and Irene Bevan v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit February 15, 1973

Walter E. Bevan and Irene Bevan v. Commissioner of Internal Revenue, 472 F.2d 1381 (6th Cir. 1973)

31 A.F.T.R.2d (RIA) 1322; 1973 U.S. App. LEXIS 11600

Opinion

ORDER

A decision of the United States Tax Court determined income tax deficiencies for the years 1962, 1963 and 1964 and the taxpayers have appealed. The taxpayers did not keep a formal set of books in the operation of their business and the bank deposit method was used in reconstructing income. The amount determined as deficiency for the three years by the United States Tax Court was less than that asserted by the Commissioner of Internal Revenue.

This Court has carefully examined the record and briefs and considered the arguments made in this ease and has determined that the findings of the United States Tax Court are not clearly erroneous. See Opinion in 30 T.C.M. 1337 (1971).

The decision of the United States Tax Court is affirmed.

Reference

Full Case Name: Walter E. BEVAN and Irene Bevan, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Cited By: 12 cases
Status: Published