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income on his purported returns for 1977 and 1978, respondent has
determined and petitioner has admitted that the purported Forms
1040 he filed for taxable years 1977 and 1978 were not valid
returns, and that petitioner did not otherwise file Federal
income tax returns for 1977 and 1978.8 The relevant portions of
the record are respondent's determinations, petitioner's
contention that they are erroneous, respondent's pleading of the
same determinations, and petitioner's specific denial of them.
These documents do not establish a prima facie showing of the
absence of a factual issue regarding petitioner's other or
miscellaneous income for 1977 and 1978.
In accordance with the foregoing, we hold that genuine
issues of material fact exist regarding petitioner's other or
miscellaneous income for taxable years 1976, 1977, and 1978, and
deny respondent's motion for partial summary judgment with
respect to the amounts of petitioner's other or miscellaneous
income for those years.
1976 and 1977 Loss Disallowance
In her notices of deficiency, respondent disallowed losses
claimed by petitioner on his 1976 and purported 1977 Federal
8 We are not unmindful that petitioner's purported Forms 1040
arguably may have some probative value. However, given the
fraudulent nature of these returns and respondent's specific
rejection of them, we consider them insufficient evidence to
establish a prima facie showing of the absence of a factual issue
regarding the amount of petitioner's other or miscellaneous
income for 1977 and 1978.
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