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BANK-DEPOSITS METHOD ACCEPTABLE TO DETERMINE INCOME.

NOV. 23, 1998

Guillo, Joseph L., Sr. v. Comm.

DATED NOV. 23, 1998
DOCUMENT ATTRIBUTES
  • Case Name
    JOSEPH L. GUILLO, SR., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 98-70418
  • Judge
    per curiam
  • Cross-Reference
    Guillo v. Commissioner, T.C. Memo. 1998-40 (For a summary, see Tax

    Notes, Feb. 9, 1998, p. 689; for the full text, see 98 TNT 23-11 or

    Doc 98-5005 (11 pages).)
  • Parallel Citation
    165 F.3d 915
    99-1 U.S. Tax Cas. (CCH) P50,110
    82 A.F.T.R.2d (RIA) 98-7197
    1998 U.S. App. LEXIS 30066
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    gross income, methods of proof
    Tax Court, appeal
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1998-34753 (2 original pages)
  • Tax Analysts Electronic Citation
    1998 TNT 233-9

Guillo, Joseph L., Sr. v. Comm.

                   UNITED STATES COURT OF APPEALS

 

                        FOR THE NINTH CIRCUIT

 

 

                         NOT FOR PUBLICATION

 

 

                           MEMORANDUM 1

 

 

                      Agency [sic] No. 24225-95

 

 

                 ON PETITION FOR REVIEW OF AN ORDER

 

                   OF THE UNITED STATES TAX COURT

 

 

                   Submitted November 16, 1998 2

 

 

Before: Farris, Brunetti, and Silverman, Circuit Judges.

 

 

[1] Taxpayer Joseph Guillo appeals pro se the tax court's grant of summary judgment for the Commissioner of Internal Revenue ("CIR") in Guillo's action contesting the CIR's determinations of tax deficiencies for tax years 1986 through 1990. We have jurisdiction pursuant to 26 U.S.C. section 7482. We review the grant of summary judgment de novo, Estate of Rapp v. Commissioner, 140 F.3d 1211, 1214 (9th Cir. 1998); Talley Indus. Inc. v. Commissioner, 116 F.3d 382, 385 (9th Cir. 1997), and affirm.

[2] The CIR presented evidence of bank deposits made into Guillo's accounts and used the bank deposit method to establish Guillo's income for the years in question. The CIR subtracted deposits that it determined to be non-income and separated income from verifiable sources such as Social Security, interest, and rental income. Guillo argues that the bank deposits are not proof of his income. However, the bank deposit method is an acceptable method of determining income to establish the existence of an income tax deficiency and the CIR met its burden of proving deficiencies for the tax years in question. See United States v. Stone, 770 F.2d 842, 844 (9th Cir. 1985) (holding that the government may use the bank deposit method to establish a deficiency to support a conviction for attempted income tax evasion).

[3] AFFIRMED.

 

FOOTNOTES

 

 

1 This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by 9th Cir. R. 36-3.

2 The panel unanimously finds this case suitable for decision without oral argument. See Fed. R. App. P. 34(a); 9th Cir. R. 34-4.

 

END OF FOOTNOTES
DOCUMENT ATTRIBUTES
  • Case Name
    JOSEPH L. GUILLO, SR., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 98-70418
  • Judge
    per curiam
  • Cross-Reference
    Guillo v. Commissioner, T.C. Memo. 1998-40 (For a summary, see Tax

    Notes, Feb. 9, 1998, p. 689; for the full text, see 98 TNT 23-11 or

    Doc 98-5005 (11 pages).)
  • Parallel Citation
    165 F.3d 915
    99-1 U.S. Tax Cas. (CCH) P50,110
    82 A.F.T.R.2d (RIA) 98-7197
    1998 U.S. App. LEXIS 30066
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    gross income, methods of proof
    Tax Court, appeal
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1998-34753 (2 original pages)
  • Tax Analysts Electronic Citation
    1998 TNT 233-9
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