-48-
1 Robert states that he was a 52-percent partner. The
partnership's 1979 tax return shows, and we have found, that
Robert was a 65-percent partner. Supra H. Robert Iles, et al.,
note 12.
2 Supra note 5 deals with the inconsistencies in the record
as to when SSC was incorporated. Our finding is in accordance
with the parties' stipulations. In addition, Robert's impression
was that he sold SSC on Mar. 19, 1982; we have found that it was
3 days later. Supra N. Second Sale of Interest in Structured
Shelters of Cincinnati.
3 In an earlier case, based on the record in that case we
had found that Random Processing Services, Inc., was Monica's
corporation. In the instant case, the parties have stipulated,
and we have found, that it was Robert's corporation. Supra note
6.
Respondent need not prove that petitioners did not have
offsetting deductions. Once the Commissioner has presented clear
and convincing evidence of unreported gross receipts, the
taxpayer has the burden of coming forward with evidence as to
offsetting deductions claimed by the taxpayer, even in criminal
cases where the Government must prove a deficiency beyond a
reasonable doubt. E.g., United States v. Hiett, 581 F.2d 1199,
1202 (5th Cir. 1978); United States v. Campbell, 351 F.2d 336,
338-339 (2d Cir. 1965); Elwert v. United States, 231 F.2d 928,
933 (9th Cir. 1956); see also Reiff v. Commissioner, 77 T.C.
1169, 1175 (1981).26
(1) 1980
26 This rule is independent of the general rule applicable
to civil cases, in which the taxpayer has the burden of proving
entitlement to deductions before they may be allowed. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
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