Jones v. Commissioner
United States Board of Tax Appeals
1. Evidence fails to establish petitioner's ownership of certain bonds alleged to have been sold in the taxable year for an amount less than cost thereof. 2. Statute of limitations had not run as pleaded in Docket Nos. 16901 and 16902.
1Opinion of the Court
*1227OPINION.
Lansdon:
In their respective petitions, Elliott L. Jones and Robert L. Jones plead that the statute of limitations has run against the deficiencies asserted against them. In his answer the respondent joins issue on the facts so pleaded by a specific denial which places the burden of proving them directly upon the pleaders. In these circumstances, there is no prima fade showing that the statute has run, as contended for by the petitioners; and, therefore, these proceedings are not within the rule laid down in Farmers Feed Co., 10 B. T. A. 1069, and H. G. Stevens, 14 B. T. A. 1120, upon…
2Cases cited2 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Kirby v. TallmadgeSupreme Court of the United States · 1896
3Cited by8 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- United States v. Gordon C. Borchardt, Charles Oran MensikCourt of Appeals for the Seventh Circuit · 1972
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Everhart v. CommissionerUnited States Board of Tax Appeals · 1932
- Higgins v. SmithSupreme Court of the United States · 1940
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