Sorin v. Commissioner
United States Tax Court
1. Reliance at the hearing on section 117 (m), I. R. C. 1939, held, not "new matter" shifting the burden of proof to respondent in a proceeding where the deficiency was determined generally under the provisions of I. R. C. 1939. Thomas Wilson, 25 T. C. 1058, distinguished. 2. Petitioners held, on the facts, not to have proved that amounts received were not distributions from a collapsible corporation under section 117 (m), I. R. C. 1939. Raymond G. Burge, 28 T. C. 246; J. D.…
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1. Reliance at the hearing on section 117 (m), I. R. C. 1939, held, not "new matter" shifting the burden of proof to respondent in a proceeding where the deficiency was determined generally under the provisions of I. R. C. 1939. Thomas Wilson, 25 T. C. 1058, distinguished. 2. Petitioners held, on the facts, not to have proved that amounts received were not distributions from a collapsible corporation under section 117 (m), I. R. C. 1939. Raymond G. Burge, 28 T. C. 246; J. D. Abbott, 28 T. C. 795. 3. Basis of stock upon which the distribution was made, held, on the facts, to be the amount…
1Opinion of the Court
OPINION.
Opper, Judge:
Although other matters are argued by each party, it seems evident that the crux of the present controversy is one of burden of proof. If the facts bringing petitioners’ situation within section 117 (m) as a “collapsible corporation”1 must be shown by respondent, the inferences as to several of the essential conditions of that section are too weak to permit him to prevail. If, on the other hand, the presumptive correctness of respondent’s determination places upon petitioners the onus of proving the absence of any one or more of the operative provisions, we must hold,…
2Cases cited6 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Helvering v. WoodSupreme Court of the United States · 1940
- Abbott v. CommissionerUnited States Tax Court · 1957
- Burge v. CommissionerUnited States Tax Court · 1957
- Bair v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- C. D. Spangler and Veva C. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Sorin v. CommissionerUnited States Tax Court · 1964
- Sorin v. CommissionerUnited States Tax Court · 1958