{"id":"LAW-070","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"United States Court of Appeals for the Ninth Circuit","authority":"Delaney v. Commissioner, 743 F.2d 670 (9th Cir. 1984) (CAP text)","instrument":"Delaney v. Commissioner, 743 F.2d 670 (9th Cir. 1984) (CAP text)","title":"Delaney v. Commissioner, 743 F.2d 670 (9th Cir. 1984) (CAP text)","dateIssued":"1984-09-26","effective":"","end":"","startDate":"1984-09-26","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"His ruling has the support of a presumption of correctness, and the petitioner has the burden of proving it to be wrong. (Welch at 115)... To rebut the presumption, the taxpayer must establish by a preponderance of the evidence that the determination is arbitrary or erroneous. (Delaney at 671)... In a situation in which both parties have satisfied their burden of production by offering some evidence, then the party supported by the weight of the evidence will prevail regardless of which party bore the burden of persuasion, proof or preponderance. * * * Therefore, a shift in the burden of preponderance has real significance only in the rare event of an evidentiary tie. (Knudsen at 188, quoting Blodgett v. Commissioner, 394 F.3d 1030, 1039 (8th Cir. 2005))","enforcement":"","functions":[],"notes":"Section 7491(a) is confined to subtitle A and B taxes and is not cited in an employment-tax matter (prior rulings).","sourceUrl":"https://static.case.law/f2d/743/html/0670-01.html","snapshot":"","fileExists":true,"fileBytes":112895,"grade":"primary","character":"case","description":"","collection":"LEG-A","url":"/library/LAW-070","exhibitUrl":"/exhibit/LAW-070","citation":"United States Court of Appeals for the Ninth Circuit, Delaney v. Commissioner, 743 F.2d 670 (9th Cir. 1984) (CAP text) (Sept. 26, 1984) (Ex. LAW-070)","stateName":"","related":[]}