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eBook details

• Title: Weimerskirch v. Commissioner of Internal Revenue
• Author : Ninth Circuit United States Court of Appeals
• Release Date : January 02, 1979
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 68 KB

Description

The Commissioner issued a 90-day letter claiming that Weimerskirch had not reported income he allegedly received from selling heroin. Weimerskirch petitioned the Tax Court for redetermination of the deficiency. 26 U.S.C. § 7442, Et seq. After the Tax Court upheld the deficiency determination, Weimerskirch appealed to this court. 26 U.S.C. § 7482. The Tax Court held that Weimerskirch had failed to rebut the Commissioner's presumption of correctness which attaches to a deficiency determination. Johnny Weimerskirch v. Commissioner, 67 T.C. 672 (1977). We find that the Commissioner was not entitled to rely solely upon the presumption of correctness and reverse.

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