Raul Llorente v. Commissioner of Internal Revenue

U.S. Court of Appeals, Second Circuit · Decided 1981-05-14

Cited by 181 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

MANSFIELD, Circuit Judge: Raul Llórente, a taxpayer, appeals from a decision of the United States Tax Court filed May 13, 1980, upholding with modifications a statutory Notice of Deficiency issued by the Commissioner of Internal Revenue (Commissioner) pursuant to §§ 6212, 6651(a), 6653(a) and 6654(a), Internal Revenue Code of 1954, which, using the expenditures method to reconst…

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