Guitar Trust Estate v. Commissioner
United States Board of Tax Appeals
1. Where respondent determined deficiencies against petitioner as an association, and it is later adjudicated that petitioner's tax liabilities should have been determined as a trust, the respondent's determination of petitioner's net income for each year as an association is prima facie correct as to the amounts of net income and the burden of proof is upon the party who alleges that petitioner's net income as a trust is either more or less than its net income as an…
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1. Where respondent determined deficiencies against petitioner as an association, and it is later adjudicated that petitioner's tax liabilities should have been determined as a trust, the respondent's determination of petitioner's net income for each year as an association is prima facie correct as to the amounts of net income and the burden of proof is upon the party who alleges that petitioner's net income as a trust is either more or less than its net income as an association. 2. The original deed of trust remained in effect without change during the years 1922 to 1931, inclusive, and…
1Opinion of the Court
*861OPINION.
Black:
Before considering any of the other assignments of error, we will rule upon a contention made by petitioner which, if valid, would dispose of the proceedings in favor of petitioner without further consideration. Petitioner states the contention as follows:
The respondent has not met the burden of proof required of him to assert any deficiency in tax against the petitioner on the basis that the petitioner is taxable as a trust.
*862Petitioner calls our attention to the differences in the respective revenue acts between the computation of an individual’s income and of the income of a…
2Cases cited4 opinions
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Crocker v. MalleySupreme Court of the United States · 1919
- Crocker v. MalleyCourt of Appeals for the First Circuit · 1918
3Cited by6 opinions
- Hay v. United StatesDistrict Court, N.D. Texas · 1967
- Wilson v. CommissionerUnited States Tax Court · 1943
- Arthur Jordan Foundation v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1955
- Estate of Henderson v. CommissionerUnited States Tax Court · 1943
- Guitar Trust Estate v. CommissionerUnited States Board of Tax Appeals · 1936
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