Opinion · Court of Appeals for the Ninth Circuit

Gobins v. Commissioner of Internal Revenue

Gobins v. Comm’r of Internal Revenue, 217 F.2d 952 (9th Cir. 1954)

Type: Opinion
Court: Court of Appeals for the Ninth Circuit
Jurisdiction: Federal
Date: 1954-12-27
Topic: general

concessions by the Commissioner in an unexplained bank deposit case did not destroy the presumption of correctness of the deficiency, nor did it shift the burden of proof to the Commissioner

Citator

Cited by: 28 opinions

GOBINS v. COMMISSIONER OF INTERNAL REVENUE,217 F.2d 952(9th Cir. 1954)

Fada GOBINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 13845.

United States Court of Appeals, Ninth Circuit.

December 27, 1954.

Rehearing Denied February 11, 1955.

Petition to Review a Decision of the Tax Court of the United States.

Norman Elkington, San Francisco, Cal., for petitioner.

H. Brian Holland, Asst. Atty. Gen., Elmer J. Kelsey, Ellis N. Slack, Howard P. Locke, John J. Kelley, Jr., Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Int. Rev. Service, Washington, D.C., for respondent.

Before MATHEWS and ORR, Circuit Judges, and DRIVER, District Judge.

PER CURIAM.

On the grounds and for the reasons stated in its opinion,18 T.C. 1159, the decision of the Tax Court is affirmed.