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and adopts the Opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This case is before the Court
on (1) Respondent's Motion To Dismiss For Failure To State A
Claim Upon Which Relief Can Be Granted, as supplemented, filed
pursuant to Rule 40; (2) petitioner's Motion To Shift Burden Of
Proof To Respondent; and (3) petitioner's Motion To "Quash The
Going Forward With The Evidence".
Petitioner resided in Chesterton, Indiana, at the time that
the petition was filed in this case.
Respondent's Notice of Deficiency
Respondent issued a notice of deficiency to petitioner dated
July 12, 1995. In said notice, respondent determined the
following deficiencies in petitioner's Federal income taxes and
additions to tax:
Additions to tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a)
1991 $19,1111 $4,028 $1,098
1992 12,037 3,009 524
1993 3,223 611 100
1 The determination of a statutory deficiency does not take
into account certain payments and credits, such as payment on
account of estimated tax. See sec. 6211(b)(1); see also infra
note 2.
The deficiencies in income taxes, which include self-
employment taxes for 1991 and 1992, are based on respondent's
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