O'Dwyer v. Commissioner
United States Tax Court
1. The respondent's determination that petitioner William O'Dwyer received $ 10,000 from John P. Crane during the year 1949, and that this amount was includible in the taxable income of petitioners for that year, held not to be erroneous where petitioners introduced no evidence showing either that the amount was not received or that, if received, it was not taxable income under section 22 (a) of the Internal Revenue Code of 1939. 2. The amounts which petitioners are entitled…
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1. The respondent's determination that petitioner William O'Dwyer received $ 10,000 from John P. Crane during the year 1949, and that this amount was includible in the taxable income of petitioners for that year, held not to be erroneous where petitioners introduced no evidence showing either that the amount was not received or that, if received, it was not taxable income under section 22 (a) of the Internal Revenue Code of 1939. 2. The amounts which petitioners are entitled to deduct for the years 1950 and 1951 as ordinary and necessary expenses incurred by petitioner William O'Dwyer, which…
1Opinion of the Court
OPINION.
Raum, Judge:
The Commissioner determined that petitioner William O’Dwyer received unreported income in the amount of $10,000 in 1949. The burden of proof was on the petitioner and he neither appeared as a witness nor offered any evidence contradicting the Commissioner’s determination.
Although it need not have done so, the Government, goaded by charges of petitioner’s counsel that the proceedings were instituted with improper motives and that there was no'basis in fact for the deficiencies, undertook to present evidence with respect to this item. Petitioner’s counsel subjected the…
2Cases cited2 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Reichert v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1954
3Cited by98 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Giddio v. CommissionerUnited States Tax Court · 1970
- Harper v. CommissionerUnited States Tax Court · 1970
- Stratton v. CommissionerUnited States Tax Court · 1970
- Mensik v. CommissionerUnited States Tax Court · 1962
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