John Gallo v. Commissioner of Internal Revenue
This text of 272 F.2d 190 (John Gallo 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.
Opinion
On the record we cannot disturb the finding that petitioners were on a cash basis. Nor is there anything to compel a finding that any disputed moneys, including the “retained percentage,” were paid, or were absolutely due and owing, during the years in which petitioners seek to place them.
A judgment will enter affirming the decision of the Tax Court.
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Cite This Page — Counsel Stack
272 F.2d 190, 4 A.F.T.R.2d (RIA) 5929, 1959 U.S. App. LEXIS 5330, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-gallo-v-commissioner-of-internal-revenue-ca1-1959.