Papineau v. Commissioner
United States Tax Court
1. During the years 1949, 1950, and 1951, petitioner was engaged in the activity of transporting untaxed cigarettes from Maryland into Canada, where he sold them. He admitted that he failed to report certain income derived from that activity on his 1950 and 1951 returns.
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1. During the years 1949, 1950, and 1951, petitioner was engaged in the activity of transporting untaxed cigarettes from Maryland into Canada, where he sold them. He admitted that he failed to report certain income derived from that activity on his 1950 and 1951 returns. In 1956, he entered a plea of guilty to a charge of criminal evasion of tax for the year 1950. By amended answer, respondent claimed a net worth statement disclosed petitioner had unreported income which approximated 19 per cent of reported income for 1949, 740 per cent of reported income for 1950, and 2,247 per cent of…
1Opinion of the Court
OPINION.
Rice, Judge:
The statutory notice of deficiency is presumed to be correct, and the petitioner must bear the burden of overcoming this presumption. But where, as here, the respondent departs from the grounds upon which he based his original determination of deficiency, and in an amended answer relies, by way of an affirmative plea, upon other grounds resulting in decreased deficiencies by which he agrees to be bound, we deem him to have abandoned his original determination. Consequently, he must assume the burden of proof with respect to the new grounds for his claim. Buie 32 of the…
2Cases cited9 opinions
- Tauber v. CommissionerUnited States Tax Court · 1955
- Ga Nun v. . PalmerNew York Court of Appeals · 1916
- Leach v. CommissionerUnited States Tax Court · 1953
- Feist v. DruckermanCourt of Appeals for the Second Circuit · 1934
- Noell v. CommissionerUnited States Tax Court · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by90 opinions
- Achiro v. CommissionerUnited States Tax Court · 1981
- Nicholas v. CommissionerUnited States Tax Court · 1978
- Kreps v. CommissionerUnited States Tax Court · 1964
- Green v. CommissionerUnited States Tax Court · 1976
- Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976
85 more not listed; retrieve them via the Exa API.