Fitzner v. Commissioner
United States Tax Court
To establish the total amount expended on the support of his three children during the year in issue, petitioner relied upon statements contained in a revenue agent's report. Held, in the absence of agreement, revenue agents' reports are not proof of facts stated therein, and there being no other evidence, petitioner has failed to establish the total amount expended for support, and, correlatively, has not proven that he contributed an amount in excess of one-half thereof.
1Opinion of the Court
Tugtjens, Judge:
This proceeding involves a deficiency in income tax for the taxable year 1955 in the amount of $588.99.
The sole issue is whether petitioner contributed more than one-half of the total support of his three children during 1955.
FINDINGS OF FACT.
During the taxable year 1955, James H. Fitzner (hereinafter referred to as the petitioner) resided in Amarillo, Texas. He filed an individual Federal income tax return for that year with the district director of internal revenue at Dallas, Texas.
In September 1954, petitioner was divorced from his wife. By court decree, petitioner was…
2Cases cited3 opinions
- Blundon v. CommissionerUnited States Board of Tax Appeals · 1935
- Wood v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Series "A" Trust v. HelveringCourt of Appeals for the D.C. Circuit · 1942
3Cited by46 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Haag v. CommissionerUnited States Tax Court · 1987
- Blanco v. CommissionerUnited States Tax Court · 1971
- Stafford v. CommissionerUnited States Tax Court · 1966
- Bernuth v. CommissionerUnited States Tax Court · 1971
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