DANIEL F. DONOVAN, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
DANIEL F. DONOVAN, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
359 F.2d 64
United States Court of Appeals for the First Circuit (1966)
Positive Treatment
Cited by 6 cases
Opinion of the Court
PER CURIAM.
Taxpayer, in his income tax return, reported gambling winnings, and, at the trial, admitted to further winnings in an unstated amount. The court held that the Commissioner was entitled to tax the taxpayer’s entire reported gambling winnings. The burden of proving deductions is on the taxpayer. The court was not obliged to find that taxpayer’s estimated gambling losses, of which he kept no records, exceeded his additional unreported winnings.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Mack v. Commissioner OF Internal Revenue, 429 F.2d 182 (6th Cir. 1970)
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Crepeau v. Commissioner OF Internal Revenue, 438 F.2d 1228 (1st Cir. 1971)
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Zooloomian v. Commissioner OF Internal Revenue, 417 F.2d 1337 (1st Cir. 1969)