What is the burden on a taxpayer to prove that they are entitled to business expenses that are not taxed as income?
MultiRegion, United States of America
The following excerpt is from Geiger v. CIR, 440 F.2d 688 (9th Cir. 1971):
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 by the Commissioner and that moneys she had received but had not reported were not taxable as income.
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