Daniel F. Donovan, Petitioner, v. Commissioner of Internal Revenue, Respondent, 359 F.2d 64 (1st Cir. 1966)

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U.S. Court of Appeals for the First Circuit - 359 F.2d 64 (1st Cir. 1966) April 13, 1966

Bernard A. Kansky, Boston, Mass., with whom F. Lee Bailey, Boston, Mass., was on brief, for petitioner.

John M. Brant, Atty., Dept. of Justice, with whom Richard M. Roberts, Acting Asst. Atty. Gen., and Lee A. Jackson and Joseph M. Howard, Attys., Dept. of Justice, were on brief, for respondent.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.


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.