Legal Opinion
Jones v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 12, 1954No. 13348PublishedCited by 4 opinions
1Opinion of the Court
DENMAN, Chief Judge.
Jones and his wife, hereafter Jones, seek a review of a decision of the Tax Court taxing as ordinary income the proceeds of the sale of four parcels of property sold by Jones, contending the Tax Court erred in not taxing the sale proceeds as income from investment held over six months. I.R.C. § 117(b), 26 U.S.C.A. Mrs. Jones was not a participant in any of the acts involved in the four properties nor a witness in the Tax Court’s hearings.
Before the Tax Court Jones had the burden of proof to show the Commissioner’s assessment was invalid. Welch v. Helvering, 290 U.S. 111,…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Foran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Dederick v. SmithSupreme Court of the United States · 1936
- Rogan v. Blue Ridge Oil Co.Court of Appeals for the Ninth Circuit · 1936
3Cited by4 opinions
- Daugherty v. CommissionerUnited States Tax Court · 1982
- J. Stewart Mathews and Viola I. Mathews v. Commissioner of Internal Revenue, J. Stewart Mathews v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
- J. Stewart Mathews and Viola I. Mathews v. Commissioner of Internal Revenue, J. Stewart Mathews v. Commissioner of Internal Revenue, EnueCourt of Appeals for the Sixth Circuit · 1963
- Daugherty v. CommissionerUnited States Tax Court · 1982