Don H. Wisden - Page 9

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          respondent attributed to him in the notice of deficiency.                   
          Initially, petitioner took the position that he was not a                   
          "taxpayer" for the years in issue, and attempted at trial to                
          present support for that proposition; however, it appears that              
          petitioner has abandoned that position3 and essentially only                
          disputes respondent's determinations based upon the use of the              
          BLS statistics and her determinations that certain of his income            
          was subject to the self-employment tax.                                     
               As we view the case, we need only determine the amount and             
          characterization of the compensation that petitioner received               
          during each year.  Our analysis, which follows on a year-by-year            
          basis, takes into account the presumption of correctness                    
          applicable to respondent's determinations, and our impression               
          that petitioner was a credible witness at trial.                            
               1989                                                                   
               During 1989, petitioner worked as a newspaper carrier for              
          Tucson Newspapers, Inc., and as a delivery person for Delivery              
          Services, Inc.  Petitioner could not remember, and did not                  
          estimate at trial, how much he earned from either of these jobs,            



          3In a chambers conference that took place following the                     
          trial, the Court warned petitioner against presenting frivolous             
          arguments in his brief and called his attention to sec. 6673.               
          Petitioner complained in his brief that he was "intimidated" by             
          the Court during this conference.  Due either to this perceived             
          intimidation, or the exercise of sound judgment, to his credit,             
          for the most part, he heeded the warning.                                   




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