Laurel Ann Curtis - Page 8

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               Respondent determined unreported income from real estate               
          that petitioner concedes she once owned, but claims she no longer           
          owns.  Petitioner cannot credibly maintain that she does not know           
          what real estate respondent has in mind.  Moreover, ownership of            
          real estate is a matter that is commonly proved in courts of law.           
          Indeed, attached as exhibits to petitioner’s brief are affidavits           
          that petitioner claims prove just that issue.  Petitioner has the           
          burden to prove that she no longer owns the real estate in                  
          question.  Petitioner, however, has failed to carry that burden.            
               C.  Ownership of Real Estate                                           
               In the petition, petitioner avers nothing with respect to              
          the ownership of any real estate.  Petitioner’s brief contains              
          sections titled “Petitioner’s Sworn Statement of Facts” and                 
          “Proposed Findings of Fact”.  Neither section, if intended to be            
          petitioner’s proposed findings of fact, complies with Rule                  
          151(e)(3).2  The first section, “Petitioner’s Sworn Statements of           

          2    Rule 151(e)(3) provides:                                               
                    (e)  Form and Content:  All briefs shall contain                  
               the following in the order indicated:                                  
                         *    *    *    *    *    *    *                              
                    (3) Proposed findings of fact (in the opening                     
               brief or briefs), based on the evidence, in the form of                
               numbered statements, each of which shall be complete                   
               and shall consist of a concise statement of essential                  
               fact and not a recital of testimony nor a discussion or                
               argument relating to the evidence or the law.  In each                 
               such numbered statement, there shall be inserted                       
               references to the pages of the transcript or the                       

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