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In his 1987 Federal income tax return, petitioner reported
gross income of $66,022. For 1987, petitioner failed to report
an item of gross income in the amount of $408,318. Petitioner
testified that the copy of his 1987 return in evidence was
complete. We have examined that copy and find no disclosure of
the omitted item of gross income. There are no statements
disclosing the omitted item attached to the return. Petitioner
has omitted from his 1987 Federal income tax return an amount in
excess of 25 percent of the amount of gross income stated in the
return. He has not disclosed the omitted amount in the return or
in a statement attached to the return. The copy of petitioner's
1987 return in evidence was received by respondent pursuant to a
subpoena to petitioner requiring him to produce that return.
Petitioner moved for us to quash that subpoena, and we denied
that motion. On brief, petitioner asks us to reconsider that
denial. We have done so and again find no grounds for quashing
the subpoena. The copy of the return in question had been
provided to petitioner by respondent, and the request to provide
it to respondent at trial was not burdensome.
On the premises stated, petitioner's motion to dismiss will
be denied.
B. Motion To Shift Burden of Proof
At trial, petitioner orally moved to shift the burden of
proof. We did not then rule on petitioner's motion. On brief,
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