DANIEL F. DONOVAN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals First Circuit.
359 F.2d 64, 17 A.F.T.R.2d 839, 66-1 USTC P 9366 (Cite as: 359 F.2d 64)
No. 6678.
April 13, 1966.
Taxpayer filed a petition for review of a decision of the Tax Court of the United States. T.C. Memo. 1965-247, 24 T.C.M. (CCH) 1325, T.C.M. (P-H) ¶65,247 (US Tax Court September 15, 1965). The Court of Appeals held that where the taxpayer, in his income tax return, reported gambling winnings, and, at the trial, admitted to further winnings in an unstated amount, the Tax Court was not obliged to find that his estimated gambling losses, of which he kept no records, exceeded his additional unreported winnings.
Affirmed.
Bernard A. Kansky, Boston, Massachusetts, with whom F. Lee Bailey, Boston, Massachusetts, was on brief, for petitioner.
John M. Brant, Attorney, Department of Justice, with whom Richard M. Roberts, Acting Assistant Attorney General, and Lee A. Jackson and Joseph M. Howard, Attorneys, Department of Justice, were on brief, for respondent.
Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.
PER CURIAM.
Taxpayer, in his income tax return, reported gambling winnings, and, at the trial, admitted to further winnings in an unstated amount. The court held that the Commissioner was entitled to tax the taxpayer’s entire reported gambling winnings. The burden of proving deductions is on the taxpayer. The court was not obliged to find that taxpayer’s estimated gambling losses, of which he kept no records, exceeded his additional unreported winnings.
Affirmed.
