Opinion · Court of Appeals for the Ninth Circuit
Edward B. Adams v. Commissioner of Internal Revenue
456 F.2d 259
- Type
- Opinion
- Court
- Court of Appeals for the Ninth Circuit
- Jurisdiction
- Federal
- Date
- 1972-01-10
- Topic
- general
PER CURIAM: 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.
Citator
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- Cited by
- 7 opinions
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.