Michael J. Fitzpatrick - Page 11

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          supra at 1549; Erickson v. Commissioner, 937 F.2d 1548, 1551                
          (10th Cir. 1991).  Once this minimal evidentiary showing has been           
          made, the deficiency determination is presumed correct, and it              
          becomes the taxpayer's burden to prove it erroneous.  Blohm v.              
          Commissioner, supra at 1549.  Testimony of a taxpayer which is              
          unsupported by documentary evidence may be insufficient to                  
          satisfy the taxpayer's burden.  See Ghadiri v. Commissioner, T.C.           
          Memo. 1996-528; Alvarez v. Commissioner, T.C. Memo. 1995-414.               
               In Fitzpatrick v. Commissioner, T.C. Memo. 1995-548, the               
          Court held that petitioner was collaterally estopped from denying           
          his participation in the bribery scheme.  Remaining in issue is             
          the amount of unreported income he received in 1981 and 1982.  We           
          find that petitioner has not met his burden of proving that the             
          amounts he directed Landing to deposit in the R&S and Pares Y               
          Nones, S.A. accounts are not includable in his gross income.                
          Further, petitioner has not proven that the repairs to his home             
          which Landing paid for did not constitute income to him.                    
               Respondent argues that petitioner should include in income             
          the deposits into the R&S and Pares Y Nones, S.A. accounts and              
          that he exercised dominion and control over those accounts.  We             
          agree with respondent.  All of the deposits to the R&S account              
          came from the Bank's construction loan clients to whom petitioner           
          rendered services, and all of the disbursements from the account            
          were made by checks drawn on the account that were signed either            

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