Halle v. Commissioner
United States Tax Court
1. Burden of Proof. -- The petitioner does not sustain his burden of proof in regard to deductions disallowed or additional items included in his income merely by stating under oath that his returns as filed were correct. 2. Pleadings -- Rules of Practice -- Rule 6 (d). -- Issues in respect of which the burden of proof is by statute placed upon the Commissioner will not be deemed to be raised by the petitioner in the absence of assignments of error by the petitioner in…
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1. Burden of Proof. -- The petitioner does not sustain his burden of proof in regard to deductions disallowed or additional items included in his income merely by stating under oath that his returns as filed were correct. 2. Pleadings -- Rules of Practice -- Rule 6 (d). -- Issues in respect of which the burden of proof is by statute placed upon the Commissioner will not be deemed to be raised by the petitioner in the absence of assignments of error by the petitioner in respect thereof. 3. Id. -- Rule 17. -- Pleadings must be reduced to writing and filed. 4. Fraud. -- The respondent sustains…
1Opinion of the Court
OPINION.
MtjedocK, Judge'.
This Court can not disturb the Commissioner’s determination of deficiencies merely upon testimony by the petitioner that his returns as filed were correct. To do so would mean that the Commissioner’s adjustments would not be presumptively correct where the taxpayer swore to the correctness of his return. Pennant Cafeteria Co., 5 B. T. A. 293; Leonard B. Willits, 36 B. T. A. 294; Hoefle v. Commissioner, 114 Fed. (2d) 713. The taxpayer loses on the deficiency issues for complete failure of proof, except for two concessions made by the respondent which have been taken…
2Cases cited1 opinion
- M. C. Parrish & Co. v. CommissionerUnited States Tax Court · 1944
3Cited by281 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
- Foster v. Comm'rUnited States Tax Court · 1983
- Rosano v. CommissionerUnited States Tax Court · 1966
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