- 28 -
inconsistent determinations to protect the public fisc, as long
as none of the deficiencies has been collected and the
Commissioner acknowledges only one tax liability is due. Gerardo
v. Commissioner, supra at 555-556.
At trial, respondent's counsel stated respondent's intention
to ask the Court to decide the amounts of income each petitioner
received individually. Accordingly, on brief respondent no
longer attributes the same dollar of income to more than one
petitioner and asserts the following amounts as petitioners'
respective unreported gross receipts:12
Petitioner 1982 1983
Giongo $16,541 $9,425
Wilson 16,541 26,275
Cattalo 25,791 34,825
Grove 25,833 48,075
In Gerardo v. Commissioner, supra, the taxpayer was
convicted of conspiracy to operate a lottery between August 5,
1966, and February 3, 1967. The Commissioner computed a
deficiency in Federal income tax based on the average daily gross
receipts of the lottery operation on February 2 and 3, 1966,
which were projected over the period from April 4, 1966, through
12 These figures represent the totals of respondent's primary
assertions as to the way income from each search was divided.
Generally, respondent has asserted that each petitioner deriving
income from a search received an equal amount of income. In
several instances, respondent has suggested alternative ways of
allocating the proceeds; e.g. fewer individuals receiving larger
amounts of income. Thus, depending on what the Court decides as
to each search, the total annual receipts for any one of
petitioners could exceed that amount shown above.
Page: Previous 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 NextLast modified: May 25, 2011