Ethel Olinger v. Commissioner of Internal Revenue

HUTCHESON, Chief Judge.

This appeal is by the taxpayer from a decision of the Tax Court, sustaining the commissioner’s determination as to deficiencies and penalties. Her counsel concedes that the taxpayer, who conducted her own defense poorly and ineffectively, failed to carry her burden of proof as to the taxes in the original ninety day letter, and the decision should be affirmed as to those deficiencies. He, however, insists that the commissioner has not borne his burden as to the additional deficiency for 1947, pleaded in his amended answer, 1 and as to the fraud penalty for 1949, and…