Fitzner v. Commissioner
United States Tax Court
To establish the total amount expended on the support of his three children during the year in issue, petitioner relied upon statements contained in a revenue agent's report. Held, in the absence of agreement, revenue agents' reports are not proof of facts stated therein, and there being no other evidence, petitioner has failed to establish the total amount expended for support, and, correlatively, has not proven that he contributed an amount in excess of one-half thereof.
1Opinion of the Court
James H. Fitzner, Petitioner, v. Commissioner of Internal Revenue, Respondent
Fitzner v. Commissioner
Docket No. 68296
United States Tax Court
31 T.C. 1252; 1959 U.S. Tax Ct. LEXIS 205;
March 31, 1959, Filed
Decision will be entered for the respondent.
To establish the total amount expended on the support of his three children during the year in issue, petitioner relied upon statements contained in a revenue agent's report. Held, in the absence of agreement, revenue agents' reports are not proof of facts stated therein, and there being no other evidence, petitioner has failed to establish the total…
2Cases cited4 opinions
- Fitzner v. CommissionerUnited States Tax Court · 1959
- Blundon v. CommissionerUnited States Board of Tax Appeals · 1935
- Wood v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Series "A" Trust v. HelveringCourt of Appeals for the D.C. Circuit · 1942