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GORIN v. COMMISSIONER

Docket No. 3817-66.

27 T.C.M. 315 (1968)

T.C. Memo. 1968-57

Paul A. and Gladys Gorin v. Commissioner.

United States Tax Court.

Filed April 4, 1968.

Attorney(s) appearing for the Case

Lester H. Salter and James R. McGowan, 146 Westminster St., Providence, R. I., for the petitioners. Lawrence A. Wright, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1961 of $13,678.14, and additions to tax for fraud under section 6653(b), I. R. C. 1954 of $6,839.07, and for underpayment of estimated tax under section 6654(a), I. R. C. 1954, of $108.89. At issue is whether petitioner Paul A. Gorin, a lawyer, received a cash payment in 1961 of $28,500 as part of his fee for handling a tax fraud case...

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