Gambling Tax Law

TagBurden of Proof Not Met by Taxpayer

Donovan v. Commissioner of Internal Revenue (1965)

By Court Clerk
In Court Case
September 15, 1965
7 Min Read

DANIEL F. DONOVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Tax Court of the United States. T.C. Memo. 1965-247, 1965 WL 1022 (Tax Ct.), 24 T.C.M. (CCH) 1325, T.C.M. (P-H) P 65,247, 1965 PH TC Memo 65,247 (Cite as: T.C. Memo. 1965-247) Docket No. 5438-63. Filed September 15, 1965. Held: Petitioner failed to establish by competent evidence that his losses from wagering...

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Gambling Tax Law

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