Dennis R. Andrews - Page 10

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          memorandum, brief, or reply brief does he state any facts tending            
          to indicate that he did not receive unreported income.6                      
          Petitioner's sole strategy in the instant case has been to                   
          obfuscate rather than enlighten.                                             
               Moreover, respondent has at least established in the instant            
          case a minimal predicate for the determination.  The evidence                
          stipulated by the parties indicates that petitioner received                 
          wages, rents, and nonemployee compensation from several payors               
          and that he made interest payments on a home mortgage.                       
          Additionally, the use of data compiled by the Bureau of Labor                
          Statistics is an acceptable and reasonable method of income                  
          reconstruction.  Pollard v. Commissioner, 786 F.2d 1063, 1066                
          (11th Cir. 1986), affg. T.C. Memo. 1984-536; Burgo v.                        
          Commissioner, 69 T.C. 729, 749 (1978); Cupp v. Commissioner, 65              
          T.C. 68 (1975), affd. without published opinion 559 F.2d 1207 (3d            
          Cir. 1977); Giddio v. Commissioner, 54 T.C. 1530, 1532 (1970).               
          It was not arbitrary for respondent to determine that petitioner             
          had income in an amount at least equal to the normal cost of                 




          6    See White v. Commissioner, T.C. Memo. 1997-459 ("We observe             
          that upon receipt of a notice of deficiency determining                      
          unreported income, a taxpayer can reasonably be expected to                  
          support an allegation that the Commissioner erred in determining             
          a deficiency in tax by stating facts tending to show that the                
          taxpayer was unemployed, earned a lower amount of income, or                 
          otherwise did not receive the payments reported to respondent by             
          third-party payors.").                                                       




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