Edward B. Adams v. Commissioner of Internal Revenue
456 F.2d 259, 29 A.F.T.R.2d (RIA) 437, 1972 U.S. App. LEXIS 11930
Court of Appeals for the Ninth Circuit·Decided January 10, 1972·No. 71-1725·Published·Cited by 7 cases
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Edward B. Adams v. Commissioner of Internal Revenue, 456 F.2d 259, 29 A.F.T.R.2d (RIA) 437, 1972 U.S. App. LEXIS 11930 (9th Cir. 1972).
456 F.2d 259 (Edward B. Adams v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Matthew D. Hutcheson & Annette Hutcheson
U.S. Tax Court, 2025
Minchem Int'l v. Comm'r
2015 T.C. Memo. 56 (U.S. Tax Court, 2015)
Enayat v. Comm'r
2009 T.C. Memo. 257 (U.S. Tax Court, 2009)
Federated Graphics Cos. v. Commissioner
1992 T.C. Memo. 347 (U.S. Tax Court, 1992)
Olken v. Commissioner
1987 T.C. Memo. 589 (U.S. Tax Court, 1987)
James H. McLellan v. Mississippi Power & Light Company, International Brotherhood of Electricalworkers, Local 605 Electrical Workers
545 F.2d 919 (Fifth Circuit, 1977)