T.C. Memo. 1996-82 UNITED STATES TAX COURT GREGG H. RISNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18494-95. Filed February 26, 1996. Gregg S. Risner, pro se. Blaise G. Dusenberry and James E. Archie, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This matter is before the Court on petitioner's Motion to Shift Burden of Proof to Respondent.1 As explained in greater detail below, we shall deny petitioner's motion. 1 All section references are to the Internal Revenue Code in effect for the tax years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
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