Walter E. Bevan and Irene Bevan v. Commissioner of Internal Revenue
Cases that cite this one
9 later published cases cite this decision.
- Sylvester Woods and M. Lois Woods v. Commissioner of Internal Revenue (6th Cir. 1991)
- Jana Renea Henson v. Commissioner (United States Tax Court 2014)
- Jana Renea Henson v. Commissioner (United States Tax Court 2014)
- Henson v. Comm'r (United States Tax Court 2014)
- Tinney v. Comm'r (United States Tax Court 2013)
- Leak v. Comm'r (United States Tax Court 2012)
- Diallo v. Comm'r (United States Tax Court 2011)
- Jarman v. Comm'r (United States Tax Court 2010)
- Beard v. Commissioner (United States Tax Court 1998)
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
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.