U.S. Court of Appeals for the First Circuit, 1966

Daniel F. Donovan v. Commissioner of Internal Revenue

U.S. Court of Appeals for the First Circuit · Decided April 13, 1966 · Aldrich, Mc-Entee, Coffin

359 F.2d 64; 17 A.F.T.R.2d (RIA) 839; 1966 U.S. App. LEXIS 6495 (Federal Reporter, Second Series)

Counsel

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.

Cases that cite this one

30 later published cases cite this decision. The 25 that cite it most often are listed here.

Rivera v. Commissioner (United States Tax Court 1988)
Schooler v. Commissioner (United States Tax Court 1977)
John M. Coleman v. Commissioner (United States Tax Court 2020)
Rodriguez v. Commissioner (United States Tax Court 2001)
Smith v. Commissioner (United States Tax Court 1998)
Doffin v. Commissioner (United States Tax Court 1991)
Norgaard v. Commissioner (United States Tax Court 1989)
Forman v. Commissioner (United States Tax Court 1988)
Parchutz v. Commissioner (United States Tax Court 1988)
Kalisch v. Commissioner (United States Tax Court 1986)
In re Hill (United States Bankruptcy Court, M.D. Florida 1985)
Del Gozzo v. Commissioner (United States Tax Court 1983)
Bershesky v. Commissioner (United States Tax Court 1983)
Hall v. Commissioner (United States Tax Court 1982)
Di Mino v. Commissioner (United States Tax Court 1981)
De Monaco v. Commissioner (United States Tax Court 1981)
Szkircsak v. Commissioner (United States Tax Court 1980)
Scoccimarro v. Commissioner (United States Tax Court 1979)
Heidelberg v. Commissioner (United States Tax Court 1977)
Taormina v. Commissioner (United States Tax Court 1976)
Gauthier v. Commissioner (United States Tax Court 1976)
Myers v. Commissioner (United States Tax Court 1976)
Saitta v. Commissioner (United States Tax Court 1975)
Rogers v. Commissioner (United States Tax Court 1974)
Manzo v. Commissioner (United States Tax Court 1972)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

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.

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.