Mahendra K. Tandon - Page 10

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          is presumed to be correct, and petitioner bears the burden of               
          proving otherwise.  Rule 142(a).                                            
               Petitioner argues that there is no unreported income.                  
          Petitioner, however, offers conclusions without argument or                 
          evidence to support them.  Additionally, on brief, petitioner               
          concedes that he underreported his medical practice income by               
          $17,170.91 in 1985 and $44,401.56 in 1986.  Petitioner's                    
          testimony was at times questionable, vague, conclusory, not                 
          credible, and was unsupported by the evidence in the record.                
          Under these circumstances, we are not required to, and do not,              
          rely on petitioner's testimony to sustain his burden of                     
          establishing error in respondent's determinations.  See Lerch v.            
          Commissioner, 877 F.2d 624, 631-632 (7th Cir. 1989), affg. T.C.             
          Memo. 1987-295; Tokarski v. Commissioner, supra at 77.                      
               A.   Medical Practice Income                                           
               Respondent determined that petitioner had unreported income            
          in 1985, 1986, and 1987 from petitioner's medical practice as               
          follows:                                                                    
          Year   Total Income   Reported Income    Adjustment1     Unreported Income  
          1985   $173,096.33  $148,947.76    ($1,607.66)    $22,540.91                
          1986    204,540.30  151,375.44     26,627.30      79,792.16                 
          1987    214,217.13  157,126.69      (26,627.30)   30,463.14                 
               1  Respondent made the above listed adjustments to reconcile the       
          deposits to the year of receipt.                                            
          Petitioner has failed to show that respondent's determination is            
          incorrect; therefore, we sustain respondent's determination.                





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