Roberts v. Commissioner
United States Tax Court
1. The petitioner refused to offer proof to establish his right to deductions for a casualty loss and employee business expenses. The Commissioner disallowed both deductions. Held, the Commissioner's determination not arbitrary or unreasonable where the petitioner refused to provide the Commissioner with any proof to support the deductions. Held, further, the petitioner has no right to have his return presumed correct.
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1. The petitioner refused to offer proof to establish his right to deductions for a casualty loss and employee business expenses. The Commissioner disallowed both deductions. Held, the Commissioner's determination not arbitrary or unreasonable where the petitioner refused to provide the Commissioner with any proof to support the deductions. Held, further, the petitioner has no right to have his return presumed correct. Held, further, the petitioner's privilege against self-incrimination not violated by requiring him to prove his deductions. Held, further, the petitioner did not meet his…
1Opinion of the Court
Simpson, Judge:
The Commissioner determined a deficiency of $1,081.09 in the petitioner’s Federal income tax for the year 1969. The issues to be decided are: (1) Whether the Commissioner was arbitrary and unreasonable in not allowing the petitioner’s deductions for a casualty loss and employee business expenses; (2) whether the petitioner has the right to have his return presumed correct because it was signed under penalties of perjury; (3) whether the petitioner’s fifth amendment privilege against self-incrimination is violated by requiring him to bear the burden of proving his claimed…
2Cases cited49 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Sorrells v. United StatesSupreme Court of the United States · 1932
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3Cited by326 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Powers v. CommissionerUnited States Tax Court · 1993
- Lamphere v. CommissionerUnited States Tax Court · 1978
321 more not listed; retrieve them via the Exa API.