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loss claimed in 1983 and carried back to 1982.2 We held that
petitioner was not entitled to relief as an innocent spouse
because she had failed to prove that she satisfied the lack of
knowledge requirement pursuant to section 6013(e). We did not
address whether petitioner had satisfied the remaining
requirements of section 6013(e).
Discussion
As in the prior case, Kline v. Commissioner, supra, the
additions to tax here are affected items. Saso v. Commissioner,
93 T.C. 730, 734 (1989). It is well established that the
Commissioner's deficiency determination carries with it a
presumption of correctness, and the taxpayer bears the burden of
proving that the determination is erroneous. Rule 142(a); Welch
v. Helvering, 290 U.S. 111 (1933).
Our Rules provide that the failure of a party to appear at
trial may result in entry of decision against that party.
Specifically, Rule 123 provides in pertinent part:
(b) Dismissal: For failure of a petitioner
properly to prosecute or to comply with these Rules or
any order of the Court or for other cause which the
Court deems sufficient, the Court may dismiss a case at
any time and enter a decision against the petitioner.
* * *
2 The partnership, American Indian Venture Capital
Partnership, is the identical partnership involved in this case.
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