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GEIGER v. C. I. R.

No. 25214.

440 F.2d 688 (1971)

Gladys T. GEIGER, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

April 7, 1971.

Attorney(s) appearing for the Case

Morris Lavine (a), Los Angeles, Cal., for appellant.

Wm. M. Brown (a), Lee A. Jackson, Bennet N. Holander, Attys., U. S. Dept. of Justice, Johnnie M. Walter, Asst. Atty. Gen., Tax Division, K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Before KOELSCH and CARTER, Circuit Judges, and BYRNE, District Judge.

PER CURIAM:

The Commissioner of Internal Revenue determined deficiencies in the income tax returns of Gladys Geiger for the years 1959, 1960 and 1961. The Tax Court affirmed and Geiger has appealed.

The Commissioner's determination was presumptively correct. Herbert v. C.I.R., 377 F.2d 65 (9th Cir. 1967). The burden rested upon the taxpayer to prove that she was entitled to business expense deductions in excess of those allowed...

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