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items. As a result of respondent's concessions, there is
no deficiency for 1990.
In their post-trial briefs, petitioners argue that
respondent's determination that petitioner received
unreported income from H&B "is inherently arbitrary and
excessive on its face". Petitioners argue that
respondent's determination is therefore not entitled to the
presumption of correctness, and respondent bears the burden
of proving "that the petitioners had unreported income."
Generally, a taxpayer bears the burden of proving
that the Commissioner's determination of a deficiency is
erroneous. See Rule 142(a). All Rule references are to
the Tax Court Rules of Practice and Procedure. However,
in a case such as this, in which the Commissioner
determines that a taxpayer realized unreported income,
the Commissioner must provide a minimal evidentiary
foundation for the deficiency determination before the
presumption of correctness attaches to it. See Erickson
v. Commissioner, 937 F.2d 1548, 1551 (10th Cir. 1991),
affg. T.C. Memo. 1989-552; Weimerskirch v. Commissioner,
596 F.2d 358, 361 (9th Cir. 1979), revg. 67 T.C. 672
(1977); Herbert v. Commissioner, 377 F.2d 65, 71 (9th Cir.
1966), revg. T.C. Memo. 1964-223; Estate of Dickerson v.
Commissioner, T.C. Memo. 1997-165; Siebert v. Commissioner,
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