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F.2d 358, 361 (9th Cir. 1979), revg. 67 T.C. 672 (1977). If the
Commissioner fails to provide sufficient evidence, the deficiency
determination is arbitrary, and the Commissioner will bear the
burden of coming forward with evidence to establish the existence
and amount of any deficiency. Jackson v. Commissioner, supra.
Based on information reported on Forms 1099, respondent
determined that in 1992 petitioners received income from several
sources. Based on BLS data, respondent determined that in 1993
petitioners received self-employment income. We now address the
validity of each of these determinations.
A. 1992 Tax Year
Respondent determined that during 1992 each petitioner
received income from IRA distributions, self-employment, and
interest, and that Mrs. Cujas received dividend income. These
determinations were based on information reported on Forms 1099
issued by the payors.
Mrs. Cujas conceded that during 1992 she received funds from
the sources and in the amounts determined by respondent. She has
failed to establish that these funds are excludable from her
gross income. Accordingly, we hold that these funds are
includable in her gross income. See secs. 61(a), 72, 408(d)(1).
In his brief, Mr. Cujas conceded that during 1992 he
received: (1) $25,623 from his IRA at the State Employees Credit
Union; (2) $2,302 from Blue Cross/Blue Shield of North Carolina;
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