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. . The Court of Appeals held that where the taxpayer, in his income tax return...
Donovan v. Commissioner of Internal Revenue (1965)
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...
Silver v. Commissioiner (1940)
MAX SILVER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Board of Tax Appeals. 42 B.T.A. 461 (1940) Docket No. 100186. Promulgated August 6, 1940. Harry Friedman, Esquire, and Joseph A. Bonchi, Esquire, for the petitioner. Charles P. Reilly, Esquire, and John M. Kennedy, Esquire, for the respondent. This is a proceeding to redetermine a deficiency in income tax of $14,737.16 for...