Kessler v. Commissioner
United States Board of Tax Appeals
1. Where petitioner failed to prove that he was entitled to any per diem allowance for expenses in addition to his regular salary and also failed to prove the amount of any of his expenses in case he had been so entitled, held, the respondent's determination of the deficiencies is approved for lack of evidence. 2. Where petitioner during the taxable years in question was a senior auditor in the War Department of the United States and received a net income from salaries…
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1. Where petitioner failed to prove that he was entitled to any per diem allowance for expenses in addition to his regular salary and also failed to prove the amount of any of his expenses in case he had been so entitled, held, the respondent's determination of the deficiencies is approved for lack of evidence. 2. Where petitioner during the taxable years in question was a senior auditor in the War Department of the United States and received a net income from salaries considerably in excess of the personal exemption to which he was entitled for each of the years 1927 to 1931, inclusive, and…
1Opinion of the Court
*649OPINION.
Black:
This proceeding presents two issues: (1) Whether the respondent erred in determining that petitioner received certain income from the Mereur Corporation for each of the years 1927 to 1931, inclusive, and (2) whether the respondent erred in determining that at least some if not all of the deficiency for each of the years 1927 to 1931, inclusive, was due to fraud with intent to evade tax. The burden of proof as to the first issue is upon petitioner. Avery v. Commissioner, 22 Fed. (2d) 6. The burden of proof as to the second issue is upon the respondent. Sec. 601, Revenue Act of…
2Cases cited1 opinion
- United States v. SmithSupreme Court of the United States · 1895
3Cited by21 opinions
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Hanson v. CommissionerUnited States Tax Court · 1960
- Smail v. CommissionerUnited States Tax Court · 1973
- Estate of Grobart v. CommissionerUnited States Tax Court · 1961
- Fenstermaker v. CommissionerUnited States Tax Court · 1978
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