W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal Revenue

Eighth Circuit

W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal Revenue

553 F.2d 560, 39 A.F.T.R.2d (RIA) 1257, 1977 U.S. App. LEXIS 13872

CourtCourt of Appeals for the Eighth Circuit

DecidedApril 12, 1977

Docket76-1892

StatusPublished

Cited by4 cases

This text of 553 F.2d 560 (W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal Revenue, 553 F.2d 560, 39 A.F.T.R.2d (RIA) 1257, 1977 U.S. App. LEXIS 13872 (8th Cir. 1977).

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Opinion

PER CURIAM.

W. Lawrence Oliver and Hazel P. Oliver appeal a judgment of the Tax Court sustaining the Commissioner of Internal Revenue’s assessments of deficiencies in their income taxes for 1970 and 1971. The Tax Court approved the Commissioner’s disallowance of a variety of deductions sought by taxpayers and the determination that Lawrence Oliver had understated his gross income in 1971. After hearing oral argument and carefully reviewing the parties’ briefs and the record on appeal, we are convinced that the Tax Court gave full consideration to the taxpayers’ contentions and allowed them all deductions which were properly substantiated. Moreover, because the burden of proof was upon the taxpayers, their failure to offer any evidence to contradict the Commissioner’s presumptively correct determination of an understatement of income in 1971 virtually compelled the Tax Court’s approval of this determination. Welch v. Helvering, 290 U.S. 111, 54 S.Ct. 8, 78 L.Ed. 212 (1933); Tax Court Rule of Practice and Procedure 142(a). Accordingly, we affirm on the basis of the Tax Court’s well reasoned opinion.

Affirmed.

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PER CURIAM.

W. Lawrence Oliver and Hazel P. Oliver appeal a judgment of the Tax Court sustaining the Commissioner of Internal Revenue’s assessments of deficiencies in their income taxes for 1970 and 1971. The Tax Court approved the Commissioner’s disallowance of a variety of deductions sought by taxpayers and the determination that Lawrence Oliver had understated his gross income in 1971. After hearing oral argument and carefully reviewing the parties’ briefs and the record on appeal, we are convinced that the Tax Court gave full consideration to the taxpayers’ contentions and allowed them all deductions which were properly substantiated. Moreover, because the burden of proof was upon the taxpayers, their failure to offer any evidence to contradict the Commissioner’s presumptively correct determination of an understatement of income in 1971 virtually compelled the Tax Court’s approval of this determination. Welch v. Helvering, 290 U.S. 111, 54 S.Ct. 8, 78 L.Ed. 212 (1933); Tax Court Rule of Practice and Procedure 142(a). Accordingly, we affirm on the basis of the Tax Court’s well reasoned opinion.

Affirmed.

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553 F.2d 560, 39 A.F.T.R.2d (RIA) 1257, 1977 U.S. App. LEXIS 13872, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-lawrence-oliver-and-hazel-p-oliver-v-commissioner-of-internal-revenue-ca8-1977.

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