Legal Opinion
Gladys T. Geiger v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 7, 1971No. 25214_1PublishedCited by 136 opinions
1Per curiam
The Commissioner of Internal Revenue determined deficiencies in the income tax returns of Gladys Geiger for the years 1959, 1960 and 1961. The Tax Court affirmed and Geiger has appealed.
The Commissioner’s determination was presumptively correct. Herbert v. C.I.R., 377 F.2d 65 (9th Cir. 1967). The burden rested upon the taxpayer to prove that she was entitled to business expense deductions in excess of those allowed by the Commissioner and that moneys she had received but had not reported were not taxable as income.
The taxpayer's evidence, however, consisted principally of her own testimony…
2Cases cited3 opinions
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Bow Herbert and Nancy Herbert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
- Roslyn Sharwell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
3Cited by136 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1992
- Monahan v. CommissionerUnited States Tax Court · 1997
- Sacks v. CommissionerUnited States Tax Court · 1994
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