Tokarski v. Commissioner
United States Tax Court
Petitioner deposited cash in a bank account and the trial record revealed no income-producing activity on his part. Held, under these circumstances, respondent does not have the burden of going forward with evidence linking petitioner to an income-producing activity as a precondition to requiring petitioner to satisfy his burden of proof. Held, further, petitioner has failed to carry his burden of proof.
1Opinion of the Court
OPINION
TANNENWALD, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for 1981 in the amount of $11,722, together with an addition to tax of $586 under section 6653(a)(1),1 and an additional amount to be determined2 under section 6653(a)(2). The issues for decision are (1) whether a bank deposit constitutes taxable income, and (2) whether petitioner is liable for the additions to tax for negligence or intentional disregard of rules and regulations. For convenience, we have combined our findings of fact and opinion.
Petitioner resided in Buffalo, New York, at the time…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Estate of Mary Mason, Deceased, Herbert L. Harris, Administrator, and Robert Mason v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Jackson v. CommissionerUnited States Tax Court · 1979
8 more not listed; retrieve them via the Exa API.
3Cited by561 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Parks v. CommissionerUnited States Tax Court · 1990
- Shea v. CommissionerUnited States Tax Court · 1999
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