Edward B. Adams v. Commissioner of Internal Revenue
This text of 456 F.2d 259 (Edward B. Adams v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The decision of the Tax Court sustaining the Commissioner’s income tax deficiency assessment is affirmed.
The theory of the deficiency was that Adams devoted to his own use moneys belonging to the estate of his deceased mother. Even though nothing was earned, it is the theory of the income tax law that the tax collector can share such conversions.
An examination of the record indicates the Commissioner sustained his burden of proof.
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Cite This Page — Counsel Stack
456 F.2d 259, 29 A.F.T.R.2d (RIA) 437, 1972 U.S. App. LEXIS 11930, Counsel Stack Legal Research, https://law.counselstack.com/opinion/edward-b-adams-v-commissioner-of-internal-revenue-ca9-1972.