Case Name: Edward B. ADAMS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1972-01-10
Citations: 456 F.2d 259
Docket Number: No. 71-1725
Parties: Edward B. ADAMS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 456
Pages: 259–260

Head Matter:
Edward B. ADAMS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 71-1725.
United States Court of Appeals, Ninth Circuit.
Jan. 10, 1972.
George Constable (argued), Seattle, Wash., for petitioner-appellant.
John M. Scott, Tax Div. Dept. of Justice, Washington, D. C. (argued), John nie M. Walters, Asst. Atty. Gen., Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Bennet N. Hollander, Tax Div., Dept, of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for appellee.
Before CHAMBERS, HAMLEY and GOODWIN, Circuit Judges.

Opinion:
PER CURIAM:
The decision of the Tax Court sustaining the Commissioner's income tax deficiency assessment is affirmed.
The theory of the deficiency was that Adams devoted to his own use moneys belonging to the estate of his deceased mother. Even though nothing was earned, it is the theory of the income tax law that the tax collector can share such conversions.
An examination of the record indicates the Commissioner sustained his burden of proof.