Mary C. McDonald - Page 6

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            A tax return is merely a statement of the taxpayer's claim and                            
            does not establish the truth of the matters set forth therein.                            
            Wilkinson v. Commissioner, 71 T.C. 633, 639 (1979); Roberts v.                            
            Commissioner, 62 T.C. 834, 837 (1974); Halle v. Commissioner, 7                           
            T.C. 245, 250 (1946), affd. 175 F.2d 500 (2d Cir. 1949).                                  
                  Petitioner did not testify.  Petitioner did not provide                             
            partnership books and records or invoices to support the purchase                         
            of qualified property for which a credit could have been                                  
            claimed;3 nor did she provide any evidence to show that the                               
            alleged section 38 assets were used in a trade or business long                           
            enough to avoid any recapture.  Moreover, petitioner did not                              
            provide copies of her tax returns for taxable years before 1984,                          
            and she did not provide the Court with enough information to                              
            determine whether any allowable credits would have otherwise been                         
            absorbed in the intervening years.  Indeed, the tax returns                               
            provided by petitioner reflect several errors in calculating the                          
            general business credit carryforward.  Petitioner has not met her                         
            burden of proving that she is entitled to the claimed credit.                             
            Accordingly, we sustain respondent's determination regarding the                          
            general business credit carryforward in 1989.                                             
                  Respondent also determined that petitioner was liable for                           
            the accuracy-related penalty pursuant to section 6662(a).                                 
            Section 6662 imposes an addition to tax equal to 20 percent of                            


            3Petitioner offered an undated, unsigned statement                                        
            regarding the purchase of some equipment in 1969 and 1970.  The                           
            source of this document is unknown.  Respondent objected to this                          
            document as hearsay, and we sustain the objection.                                        




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