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efficient than simply deciding the case on the evidence otherwise
in the record.
Under section 61, gross income includes "all income from
whatever source derived." It is well established that stolen
funds are includable in the year in which they are
misappropriated. James v. Commissioner, 366 U.S. 213, 219-220
(1961); Lydon v. Commissioner, 351 F.2d 539, 545 (7th Cir. 1965),
affg. T.C. Memo. 1964-27.
As a general rule, petitioner has the burden of proving that
respondent's determination is erroneous. Rule 142(a); Webb v.
Commissioner, 872 F.2d 380, 381 (11th Cir. 1989), affg. T.C.
Memo. 1988-80. In cases involving unreported income, the Court
of Appeals for the Eleventh Circuit has stated that the
deficiency determination must be supported by "some evidentiary
foundation linking the taxpayer to the alleged income-producing
activity." Blohm v. Commissioner, 994 F.2d 1542, 1549 (11th Cir.
1993) (quoting Weimerskirch v. Commissioner, 596 F.2d 358, 362
(9th Cir. 1979), revg. 67 T.C. 672 (1977)), affg. T.C. Memo.
1991-636. The required showing is minimal. Carson v. United
States, 560 F.2d 693, 697 (5th Cir. 1977). The evidence here
clearly connects petitioner to the receipt of funds diverted from
Zebrowski. Thus, petitioner must show that the amount of
unreported income determined by respondent is excessive.
Petitioner argues that the indictment under which he was
convicted related to activities during 1988 and 1989. Because
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