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asserted increased deficiencies under Rule 142(a), and we do
not accept these educated guesses as substitutes for actual
facts to satisfy respondent's burden of proof, or, in the words
of the Rockwell v. Commissioner, supra, the burden of
persuasion.
Respondent's increased deficiencies are based to some
extent upon specific third party information, or upon documents
furnished by petitioners, themselves containing data
constituting admissions against interest. These items are
detailed in our findings of fact and are sufficient to shift to
petitioners the burden of going forward with the evidence,
which petitioners have not carried. we therefore sustain the
increased deficiencies to the extent based upon this type of
evidence.
We have based our findings of fact upon the application of
the CPI to petitioners' 1989 return, third party documentation,
and respondent's concessions, but not by applying the CPI to
support respondent's asserted increased deficiencies. No useful
purpose would be served by reiterating each of these items at
this point.
Petitioners, presumably on the advice of counsel, declined
to furnish copies of trust instruments or other documents that
would explain petitioners' relationship to the King Trust or
the Delta Valley Realty Trust. Doyle testified that he could
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