- 16 - Finally, petitioner argues that respondent raised a new matter for 1988 (presumably the attorney's fee theory), and ought to bear the burden of proof on that matter. See Rule 142(a). The long and the short of it is that we have sustained respondent's determination of a deficiency for 1987, not 1988, and for that year respondent raised no new issue. Petitioner has not brought to our attention any authority to the contrary. Petitioner's motion to shift the burden of proof will be denied. Indeed, even were we to shift the burden of proof to respondent, that would not help petitioner. On no issue for which petitioner bears the burden of proof do we have a situation in which we must look to who bears the burden of proof to resolve a balance in the evidence. In this case, considering the evidence before us, it is of no consequence who bears the burden of proof. III. Deficiency We have found that petitioner failed to report an item of gross income in the amount of $408,318 received in 1987. We base that finding on our conclusion that, at the time the New York court entered the Infants Compromise Order (the order), on June 2, 1987, petitioner had the right to a one-half share of the attorney's fees awarded by the court, which right petitioner waived in favor of Hester, his sister. A taxpayer may not avoid tax by an anticipatory arrangement that assigns income earned by the taxpayer to another. Lucas v. Earl, 281 U.S. 111, 112Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
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