United States Tax Court June 28, 1983, Docket No. 8341-78 (Krampf v. Comm'r)

JOSEPH KRAMPF and ROSALIE L. KRAMPF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Krampf v. Comm'r Docket No. 8341-78 United States Tax Court T.C. Memo 1983-382; 1983 Tax Ct. Memo LEXIS 405; 46 T.C.M. (CCH) 627; T.C.M. (RIA) 83382; June 28, 1983. *405 Held, respondent's reconstruction of petitioners' income based on the net worth method for the years 1965 and 1966 sustained.