Black v. Commissioner
United States Tax Court
Respondent's burden of proof as to increased deficiency held adequately supported by facts alleged in answer and deemed admitted as a result of Tax Court's order under Rule 18 entered after notice and default by petitioner.
1Opinion of the Court
OPINION.
Opper, Judge:
A deficiency of $144.90 in income tax for the year 1950 was originally determined against petitioner. By amended answer respondent seeks to increase the deficiency to the total amount of $210. There was no appearance on behalf of petitioner at the hearing. Respondent’s application for an increase in the deficiency and his affirmative allegations in the amended answer place a part of the burden of proof upon him. Stephen P. Hull, 18 B. T. A. 265. Normally that burden is discharged by the introduction of evidence on respondent’s part even where there is a default by…
2Cited by28 opinions
- Gilday v. CommissionerUnited States Tax Court · 1974
- Gordon v. CommissionerUnited States Tax Court · 1980
- Moran v. CommissionerUnited States Tax Court · 1966
- Simmons v. CommissionerUnited States Tax Court · 1980
- Watson v. CommissionerUnited States Tax Court · 1964
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