Figueiredo v. Commissioner
United States Tax Court
Petitioners refused to produce their books and records for examination by a revenue agent who was attempting to ascertain the correctness of their income tax returns for 1965. On the basis of available information, respondent issued notices of deficiency disallowing certain deductions claimed by petitioners.
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Petitioners refused to produce their books and records for examination by a revenue agent who was attempting to ascertain the correctness of their income tax returns for 1965. On the basis of available information, respondent issued notices of deficiency disallowing certain deductions claimed by petitioners. They offered no evidence to support their allegation that the notices of deficiency were issued as a subterfuge to compel them to produce books and records protected by the self-incrimination provisions of the fifth amendment. Held, since petitioners failed to carry their burden of proof,…
1Opinion of the Court
OPINION
The petitions in these proceedings do not allege specific errors in the notices of deficiency. Instead, the Figueiredo petition alleges, among other things, that respondent determined “excessive and arbitrary” deficiencies as a subterfuge “to defeat the Petitioner’s determination not to permit the Bespondant [sic] to force them to co-operate by testifying to what they feel might tend to incriminate themselves in what the Petitioners allege to be a criminal investigation in the guise of a civil investigation.” Following further allegations in the same vein, the petition concludes with a…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Helvering v. TaylorSupreme Court of the United States · 1935
- Grosso v. United StatesSupreme Court of the United States · 1968
- Shapiro v. United StatesSupreme Court of the United States · 1948
12 more not listed; retrieve them via the Exa API.
3Cited by98 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Roberts v. CommissionerUnited States Tax Court · 1974
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Suarez v. CommissionerUnited States Tax Court · 1972
93 more not listed; retrieve them via the Exa API.