Credit Bureau of Erie, Inc. v. Commissioner
United States Tax Court
Held: (1) That the burden of proof did not shift to respondent because no new matter was pleaded in his answer, Rule 32, Tax Court Rules of Practice; (2) that respondent did not conduct a second examination of petitioner's books and records in violation of sec. 7605(b), I.R.C. 1954; and (3) that the petitioner is not entitled to a depreciation deduction under sec. 167, I.R.C. 1954, in each of the taxable years ended Feb. 28, 1965, and Feb. 28, 1966, with respect to…
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Held: (1) That the burden of proof did not shift to respondent because no new matter was pleaded in his answer, Rule 32, Tax Court Rules of Practice; (2) that respondent did not conduct a second examination of petitioner's books and records in violation of sec. 7605(b), I.R.C. 1954; and (3) that the petitioner is not entitled to a depreciation deduction under sec. 167, I.R.C. 1954, in each of the taxable years ended Feb. 28, 1965, and Feb. 28, 1966, with respect to collection accounts (intangible assets) received by it in the purchase of a collection business because such collection accounts…
1Opinion of the Court
OPINION
At trial and on brief the petitioner raised two procedural issues which can be disposed of summarily. We reject, as having no merit, the contention that Rule 32, Tax Court Rules of Practice, shifts the burden of proof in this case to the respondent. Except as otherwise provided by statute, Rule 32 shifts the burden of proof to respondent only “in respect of any new matter pleaded in his answer.” In this case no new matter was pleaded by respondent in his answer. Nor did he raise any new matter at the trial. There has been only one fundamental substantive issue throughout this entire…
2Cases cited25 opinions
- United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- United States of America, Plaintiff-Respondent v. Raymond A. O'COnnOrCourt of Appeals for the Second Circuit · 1956
- Boe v. CommissionerUnited States Tax Court · 1961
- Westinghouse Broadcasting Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
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3Cited by10 opinions
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