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disallowance of Schedule A deductions to the extent of $4,934 for
petitioners' 1991 taxable year.
We next decide whether petitioners have failed to report
certain income for taxable year 1990 and whether petitioners have
overreported income for taxable year 1991.7 Respondent increased
by $159,282 petitioners' gross income for their 1990 taxable year
to coincide with the amount reported on petitioner's Form W-2
from MBL and decreased petitioners' gross income by $41,512 for
their 1991 taxable year.8 At trial, Peter J. Gelcius, the Agency
Finance Supervisor of MBL Life Assurance Co. (formerly MBL),
testified that, on the basis of his review of MBL's business
records, MBL made payments to petitioner in the amount of
$468,218.34 for 1990 and in the amount of $98,726.62 for 1991.
Additionally, Mr. Gelcius testified that the checks from MBL were
made out to petitioner and that, in petitioner's file at MBL,
there was no assignment of petitioner's income.
A copy of petitioner's Form W-2 from MBL was admitted in
evidence, solely for the purpose of establishing that petitioner
received a Form W-2 from MBL which stated that during 1990 MBL
paid wage income in the amount of $468,218.34 to petitioner.
Additionally, respondent introduced, solely for impeachment
7 Respondent raised this issue as a new matter in the amended
answer and, accordingly, bears the burden of proof. Rule 142(a).
8 Petitioners did not agree that they overreported income for
their 1991 taxable year.
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