Charles Vernon Roberts - Page 15

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          she may rely on the presumption that her determination is                   
          correct.  Rapp v. Commissioner, 774 F.2d 932, 935 (9th Cir.                 
          1985), affg. an order of this Court; Edwards v. Commissioner, 680           
          F.2d 1268, 1270-1271 (9th Cir. 1982), affg. per curiam an order             
          of this Court; Weimerskirch v. Commissioner, 596 F.2d 358, 360              
          (9th Cir. 1979), revg. 67 T.C. 672 (1977).  The facts in this               
          case support the deficiency notice.  Indeed, petitioner does not            
          dispute that he received wage income, interest income, and rental           
          income during 1983, and respondent's records indicate that                  
          petitioner did not file the Federal return.  Thus, the minimal              
          evidentiary foundation for respondent's determination has been              
          conceded.8                                                                  
          Unreported Income                                                           
               In the deficiency notice, respondent determined that                   
          petitioner received wages of $29,029 in 1983.  At trial,                    
          petitioner testified that he was an engineer for the County of              
          Los Angeles, that he received wages from the County of Los                  
          Angeles of $29,029, and that he received an undetermined amount             
          of rental income in 1983.  In addition, petitioner conceded that            
          he received interest income of $3,305.  In view of the record in            

          8  In this regard, petitioner's request on brief for                        
          reasonable litigation costs will be denied as premature, and                
          because petitioner has not substantially prevailed.  See Rules              
          231 and 232.                                                                







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