Milo G. and Sarah E. Chapman, et al. - Page 10

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                  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                                     

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