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properly prosecute as to those issues on which petitioner bears
the burden of proof. At the conclusion of trial, respondent
filed a written motion to dismiss for petitioner's failure to
properly prosecute. The Court took the motion under advisement.
Since respondent bears the burden of proof with respect to the
additions to tax for fraud, the increased deficiencies, and the
additions to tax claimed in her amended answer, the case
proceeded to trial wherein respondent presented her case.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.6
The stipulation of facts and attached exhibits are incorporated
herein by this reference. At the time of filing the petition
herein, petitioner resided in Columbus, Ohio.
1. General Background
During the years at issue, petitioner was self-employed in
various businesses relating to the development of residential
real estate. Petitioner has a bachelor of science degree from
Miami University, with a major in accounting, and a master of
business administration degree from Ohio State University, with a
major in finance. Petitioner has also completed a major portion
6 A stipulation of facts was filed by the parties
containing almost 500 paragraphs and hundreds of attached
exhibits. The Court also deemed certain facts and evidence
stipulated pursuant to Rule 91(f). Also, petitioner was
sanctioned for failure to comply with discovery, in that he was
prevented from presenting evidence of certain matters. In any
event, petitioner did not appear nor offer any evidence at trial.
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