2
All statutory references are to the Internal Revenue Code
in effect for the years in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure, except as
otherwise noted.
Petitioners W. C. and Linda R. Benson, husband and wife,
filed joint income tax returns for the calendar years 1990 and
1991. At the time the petition herein was filed, petitioners
were residents of Memphis, Tennessee.
By stipulation, petitioners agreed to the adjustment made by
respondent to petitioners' income for 1990 and 1991 on account of
income from pension and profit-sharing plans in the respective
amounts of $2,250 and $6,250. The parties also agreed that
petitioners are entitled to an additional deduction for car and
truck repairs and maintenance expenses in the amount of $550.12
in 1991, over that which was allowed by respondent. In all other
respects, respondent has made no concessions with regard to the
propriety of the statutory notice issued to petitioners nor of
the issues herein.
Except as otherwise provided by statute or by Rule of this
Court, the burden of proof is on petitioner to demonstrate that
respondent's determination was in error and, if necessary, the
amount thereof. Rule 142(a); Welch v. Helvering, 290 U.S. 111
(1933). Except for the concessions that the parties have agreed
to, mentioned above, there is no evidence in this record from
which the Court can conclude that respondent erred in any respect
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Last modified: May 25, 2011