Home/Fifth Circuit/Sam and Katherine Florella v. Commissioner of Internal Revenue

Sam and Katherine Florella v. Commissioner of Internal Revenue

361 F.2d 326, 17 A.F.T.R.2d (RIA) 992, 1966 U.S. App. LEXIS 6126
CourtCourt of Appeals for the Fifth Circuit
DecidedMay 17, 1966
Docket22542
StatusPublished
Cited by29 cases

This text of 361 F.2d 326 (Sam and Katherine Florella v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Sam and Katherine Florella v. Commissioner of Internal Revenue, 361 F.2d 326, 17 A.F.T.R.2d (RIA) 992, 1966 U.S. App. LEXIS 6126 (5th Cir. 1966).

Opinion

PER CURIAM:

Sam Fiorella, a lottery operator, kept no books and records for income tax purposes. The Commissioner made deficiency assessments against him for the years 1956, 1957, and 1958 on the basis of reconstructing his income.

The Tax Court carefully considered these assessments and drastically reduced them by using a slightly lower daily gambling income average and by substantially lowering the number of days of operation. Still dissatisfied, Mr. and Mrs. Fiorella appealed. We are convinced that the method of reconstruction of income as approved by the Tax Court was proper from the standpoint of theory and substance. The facts on which the method operated are amply supported by the record, and these same facts are adequate to support the finding of fraud.

Affirmed.

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Bluebook (online)
361 F.2d 326, 17 A.F.T.R.2d (RIA) 992, 1966 U.S. App. LEXIS 6126, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sam-and-katherine-florella-v-commissioner-of-internal-revenue-ca5-1966.