AJELLO

v.

PAN AMERICAN AIRWAYS CORP. ET AL.

Citator

Cited By

• Miller v. United States, 354 F.2d 801 (8th Cir. 1966)
  …te determiner of fact as to whether or not there was unreported income. [*811] There was substantial evidence in the record to support such a finding. United States v. Johnson, 1943, 319 U.S. 503, 519, 63 S.Ct. 1233, 87 L.Ed. 1546, rehearing denied, 320 U.S. 808, 64 S.Ct. 25, 88 L.Ed. 488. IV. Appellant’s fourth and final contention is that the court erred in overruling her objections to Lieutenant Maxey testifying at the trial as to admissions made by her to him after her arrest when she was taken to the…
• Viles v. Commissioner OF Internal Revenue, 233 F.2d 376 (6th Cir. 1956)
  …der the circumstances in this case the use of the cash expenditure method for the purpose of determining the taxpayer’s adjusted gross income was authorized. United States v. Johnson, 319 U.S. 503, 517, 63 S.Ct. 1233, 87 L.Ed. 1546, rehearing denied 320 U.S. 808, 64 S.Ct. 25, 88 L.Ed. 488; Cohen v. Commissioner, 10 Cir., 176 F. 2d 394, 398-399; Halle v. Commissioner, 2 Cir., 175 F. 2d 500, 502-503. See Doll v. Glenn, 6 Cir., 231 F. 2d 186. Being analogous to the now approved net worth method, there are cert…
• Erickson v. Commissioner OF Internal Revenue, 937 F.2d 1548 (10th Cir. 1991)
  …mount to holding that skillful concealment is an invincible barrier to proof.” Id. at 693-94 (quoting Llorente v. Commissioner, 74 T.C. at 266, and United States v. Johnson, 319 U.S. 503, 517-18, 63 S.Ct. 1233, 1240-41, 87 L.Ed. 1546, reh’g denied, 320 U.S. 808, 64 S.Ct. 25, 88 L.Ed. 488 (1943)). In general, the cash expenditures method of reconstruction assumes, absent some explanation by the taxpayer, that the amount by which a taxpayer’s expenditures during a taxable period exceed his reported income h…