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Discussion
Petitioners bear the burden of establishing that
respondent's determinations of deficiencies, as contained in the
statutory notices of deficiency, are incorrect. Rule 142(a);
Welch v. Helvering, 290 U.S. 111 (1933). Petitioners' briefs
refer to several facts which were not included in the parties'
stipulation of facts. Statements in briefs do not constitute
evidence and will not be considered by the Court.3 Rule 143(b);
Evans v. Commissioner, 48 T.C. 704, 709 (1967), affd. per curiam
413 F.2d 1047 (9th Cir. 1969). The record of this case was
closed prior to the submission of the parties' briefs.
Accordingly, we hold that the additional facts contained in
petitioners' briefs that were not part of the stipulation of
facts or offered at trial are not a part of the record.
3Examples of statements in petitioners' briefs that are not
in the record include:
(1) [Northwest] was formed * * * by the Chapman and
Chritie [sic] families for the purpose of locating and
brokering wood products for sale to others; (2) David
Christie oversees the administrative and accounting
portions of Northwest Purchasing while Milo Chapman
locates, evaluates and secures the raw materials
purchased by [Northwest] for sale; (3) the services of
Northwest's principals are not performed by anyone
else.
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