Henry F. Wesselman - Page 6

                                        - 6 -                                         
               Here petitioner has the burden of proof to show that                   
          respondent's determinations are erroneous.  Rule 142(a); Welch v.           
          Helvering, 290 U.S 111 (1933); Beard v. Commissioner, 82 T.C.               
          766, 773 (1984), affd. 793 F.2d 139 (6th Cir. 1986).  Petitioner            
          has not met that burden in this matter as his only objections to            
          respondent's determined deficiencies in and additions to tax are            
          based on frivolous tax protestor arguments.  We need not address            
          these arguments,5 see Crain v. Commissioner, 737 F.2d 1417 (5th             
          Cir. 1984).                                                                 
               One of the purposes of summary judgment, as provided by                
          Rule 121, is to isolate and dispose of factually unsupported                
          claims or defenses.  Celotex v. Catrett, supra at 324; see also             
          Shiosaki v. Commissioner, 61 T.C. 861, 862 (1974).  To that end,            
          respondent's motion is appropriate in this case.  Petitioner                
          admits that he received "compensation" and that he did not file             
          Federal income tax returns reporting income.6  We find that there           
          is a complete failure of proof by petitioner; he can point to no            
          evidence in the record to show that respondent's determinations             
          are incorrect.  Based on the record, respondent is entitled to              

          establish one or more essential elements of a claim on which the            
          opposing party has the burden of proof, trial would be a bootless           
          exercise, fated for an inevitable result".                                  
          5We direct petitioner's attention to respondent's memorandum                
          in support of her motion for summary judgment for cases holding             
          petitioner's tired claims to be absurd.                                     
          6Petitioner refused to say whether he filed Illinois income                 
          tax returns for the years at issue.                                         

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011