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BLACK v. COMMISSIONER

Docket No. 37398.

19 T.C. 474 (1952)

ROBERT KENNETH BLACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 17, 1952.

Attorney(s) appearing for the Case

Melvin A. Bruck, Esq., for the respondent.

OPINION.

OPPER, Judge:

A deficiency of $144.90 in income tax for the year 1950 was originally determined against petitioner. By amended answer respondent seeks to increase the deficiency to the total amount of $210. There was no appearance on behalf of petitioner at the hearing. Respondent's application for an increase in the deficiency and his affirmative allegations in the amended answer place a part of the burden of proof upon him. Stephen P...

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