Joaquim Salgado v. Commissioner of Internal Revenue

First Circuit

Joaquim Salgado v. Commissioner of Internal Revenue

219 F.2d 706, 46 A.F.T.R. (P-H) 1765, 1955 U.S. App. LEXIS 5315

CourtCourt of Appeals for the First Circuit

DecidedMarch 10, 1955

Docket4901

StatusPublished

This text of 219 F.2d 706 (Joaquim Salgado v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the First Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Joaquim Salgado v. Commissioner of Internal Revenue, 219 F.2d 706, 46 A.F.T.R. (P-H) 1765, 1955 U.S. App. LEXIS 5315 (1st Cir. 1955).

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Opinion

PER CURIAM.

This is an utterly frivolous petition for review of a decision of the Tax Court entered July 2, 1954, determining deficiencies in the taxpayer’s income taxes, and additions for fraud. The deficiencies were attributable to unreported income from the taxpayer’s bookie business.

Petitioner centers his attack upon certain findings of fact by the Tax Court— findings which, upon the record, we could not possibly characterize as “clearly erroneous”.

The decision of the Tax Court is affirmed.

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PER CURIAM.

This is an utterly frivolous petition for review of a decision of the Tax Court entered July 2, 1954, determining deficiencies in the taxpayer’s income taxes, and additions for fraud. The deficiencies were attributable to unreported income from the taxpayer’s bookie business.

Petitioner centers his attack upon certain findings of fact by the Tax Court— findings which, upon the record, we could not possibly characterize as “clearly erroneous”.

The decision of the Tax Court is affirmed.

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Bluebook (online)

219 F.2d 706, 46 A.F.T.R. (P-H) 1765, 1955 U.S. App. LEXIS 5315, Counsel Stack Legal Research, https://law.counselstack.com/opinion/joaquim-salgado-v-commissioner-of-internal-revenue-ca1-1955.