Giddio v. Commissioner
United States Tax Court
Agents of the Internal Revenue Service, having received information that petitioner had taxable income during 1962, 1963, and 1964, attempted to obtain data as to the amount of that income. Finding themselves unable to obtain sufficient data from the petitioner or from any other source, they made estimates of his taxable income for each year based on the normal cost of supporting a family the size of his in the locality where he lived.
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Agents of the Internal Revenue Service, having received information that petitioner had taxable income during 1962, 1963, and 1964, attempted to obtain data as to the amount of that income. Finding themselves unable to obtain sufficient data from the petitioner or from any other source, they made estimates of his taxable income for each year based on the normal cost of supporting a family the size of his in the locality where he lived. A notice of deficiency was later issued based upon those estimates. Held, the notice of deficiency was not proved to be either arbitrary or excessive.
1Opinion of the Court
OPINION
Cast in traditional terms, petitioner’s allegations are that the notice of deficiency is arbitrary and excessive2 and that, therefore, the burden of proof that he had taxable income rests with respondent. Cf. Helvering v. Taylor, 293 U.S. 507 (1935). Petitioner then urges that, since the evidence does not show that he received sufficient taxable income to establish any tax liability for the years in issue, we must enter a decision for him.
We hold that respondent’s determination has not been shown to be either arbitrary or excessive.
Although the method used by respondent in determining…
2Cases cited18 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. JohnsonSupreme Court of the United States · 1943
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Mayerson v. CommissionerUnited States Tax Court · 1966
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3Cited by204 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Cupp v. CommissionerUnited States Tax Court · 1975
- Roberts v. CommissionerUnited States Tax Court · 1974
- Llorente v. CommissionerUnited States Tax Court · 1980
- Eric A. Pollard v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1986
199 more not listed; retrieve them via the Exa API.