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in the determination that is the subject of this appeal. No one
testified at the trial herein except petitioner W. C. Benson, and
his testimony was rambling, discursive, and provided no facts,
either through testimony or admissible exhibits, which would
assist the Court in making meaningful findings of fact.
Petitioners' brief was likewise of no assistance.
We must conclude that, with the exception of the items
specifically mentioned by the parties and included in the written
stipulations, petitioners have completely failed to demonstrate
any error with respect to respondent's determinations for the
years 1990 and 1991. This includes the determined penalties
under section 6662. These penalties were not mentioned at trial
or on brief. It is uncertain whether petitioners intended to
concede them or not; in any case, the burden of proof was on
them, Enoch v. Commissioner, 57 T.C. 781, 803 (1972); Bixby v.
Commissioner, 58 T.C. 757, 791 (1972), and petitioners failed to
carry their necessary burden.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011