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Daniel F. Donovan v. Commissioner of Internal Revenue

359 F.2d 64, 17 A.F.T.R.2d (RIA) 839, 1966 U.S. App. LEXIS 6495
CourtCourt of Appeals for the First Circuit
DecidedApril 13, 1966
Docket6678_1
StatusPublished
Cited by38 cases

This text of 359 F.2d 64 (Daniel F. Donovan v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the First Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Daniel F. Donovan v. Commissioner of Internal Revenue, 359 F.2d 64, 17 A.F.T.R.2d (RIA) 839, 1966 U.S. App. LEXIS 6495 (1st Cir. 1966).

Opinion

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.

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Bluebook (online)
359 F.2d 64, 17 A.F.T.R.2d (RIA) 839, 1966 U.S. App. LEXIS 6495, Counsel Stack Legal Research, https://law.counselstack.com/opinion/daniel-f-donovan-v-commissioner-of-internal-revenue-ca1-1966.