Daniel F. Donovan v. Commissioner of Internal Revenue

First Circuit

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

Court of Appeals for the First Circuit·Decided April 13, 1966·No. 6678_1·Published·Cited by 38 cases

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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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.

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).

Pincite

359 F.2d 64 (Daniel F. Donovan v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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