Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney v. Commissioner of Internal Revenue
Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney v. Commissioner of Internal Revenue
397 F.2d 415; 22 A.F.T.R.2d (RIA) 5145; 1968 U.S. App. LEXIS 6439
(Federal Reporter, Second Series)
Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney v. Commissioner of Internal Revenue
Opinion
The contentions raised by the taxpayers in their brief on appeal were fully considered by the Tax Court * which found no merit in any of them. It is apparent that the taxpayers are laboring under a misconception as to the burden of proof. The appeal is wholly without merit, and oral argument would be fruitless.
The decision of the Tax Court is affirmed.
Affirmed.
*
Poulter v. Commissioner, T.C. Memo. 1967-220.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.