(DOWNLOAD) "Lesly Cohen v. Commissioner Internal" by United States Court of Appeals Ninth Circuit. # Book PDF Kindle ePub Free

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eBook details

• Title: Lesly Cohen v. Commissioner Internal
• Author : United States Court of Appeals Ninth Circuit.
• Release Date : January 08, 1959
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 63 KB

Description

This matter is before us on a taxpayers petition to review a decision of the Tax Court redetermining income tax deficiencies and penalties for 1948, 1949, and 1950. The principal question we have to decide is this: Where the Tax Court has rejected the deficiency determination of the Commissioner of Internal Revenue, may it redetermine the deficiency by finding that "it is not likely" that gross income exceeded a certain figure (substantially below that found by the Commissioner) and then utilize that figure as actual gross income because petitioner failed to establish a lesser amount"

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