Suarez v. Commissioner
United States Tax Court
Held, where the burden of producing and going forward with proof has been shifted to the respondent and he has been ordered to present independent, constitutionally untainted evidence to sustain asserted deficiencies, the respondent's determination cannot be sustained after he refuses to present any evidence and declines to go forward with the proof.
1Opinion of the Court
OPINION
Hott, Judge:
Petitioners resided in Miami, Fla., when they filed their petition herein. They filed joint Federal income tax returns for 1963 and 1964, in which they reported very substantial gross income from Efrain’s medical practice and claimed numerous expenses and deductions. Since Zenaida Suarez is a party hereto merely because she joined in these returns, Efrain will sometimes hereinafter be referred to as the petitioner. The respondent has determined the following deficiencies in the petitioners’ income tax and has imposed the following penalties:
Penalty
TYE Deficiency (sec.…
2Cases cited5 opinions
- Mapp v. OhioSupreme Court of the United States · 1961
- Boyd v. United StatesSupreme Court of the United States · 1886
- Suarez v. CommissionerUnited States Tax Court · 1972
- Hugo Romanelli and Norma Romanelli v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- Byrum v. CommissionerUnited States Tax Court · 1972
3Cited by13 opinions
- Gordon v. CommissionerUnited States Tax Court · 1974
- Township of Montville v. Block 69, Lot 10Supreme Court of New Jersey · 1977
- Tirado v. CommissionerUnited States Tax Court · 1980
- Abatti v. CommissionerUnited States Tax Court · 1978
- Township of Montville v. Block 69, Lot 10, Assessed to SpitzSupreme Court of New Jersey · 1977
8 more not listed; retrieve them via the Exa API.