Rosano v. Commissioner
United States Tax Court
Books and records of T's employer were illegally seized by local authorities without a warrant. Held, burden of proof in respect of deficiencies in T's income tax is upon T notwithstanding that the Commissioner relied in part upon facts disclosed by the seized books and records in making his determination of deficiency.
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Books and records of T's employer were illegally seized by local authorities without a warrant. Held, burden of proof in respect of deficiencies in T's income tax is upon T notwithstanding that the Commissioner relied in part upon facts disclosed by the seized books and records in making his determination of deficiency. Held, further, petitioner failed to carry the burden in respect of all matters in dispute, including "commissions" received by T as a "B-girl" in a nightclub, compensation earned by T as an entertainer, addition to tax for negligence, and liability for self-employment tax.
1Opinion of the Court
The Commissioner determined deficiencies in income tax against petitioner for the years 1959, 1960, and 1961 and additions to tax pursuant to section 6653 (a), I.R.C. 1954, in the following amounts:
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At issue is whether petitioner failed to report all of her income earned during the years involved, and if so was that failure due to negligence or intentional disregard of rules and regulations. Also remaining at issue, is whether petitioner was self-employed during those years.
FINDINGS OF FACT
The stipulated facts and exhibits are incorporated herein by this reference.
Petitioner,…
2Cases cited18 opinions
- Wong Sun v. United StatesSupreme Court of the United States · 1963
- Walder v. United StatesSupreme Court of the United States · 1954
- One 1958 Plymouth Sedan v. PennsylvaniaSupreme Court of the United States · 1965
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Halle v. CommissionerUnited States Tax Court · 1946
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3Cited by95 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Jackson v. CommissionerUnited States Tax Court · 1979
90 more not listed; retrieve them via the Exa API.