Paul F. Dickie - Page 13




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          to establish that he provided his accountant with all of the                
          necessary information to prepare properly his returns or that he            
          received guidance from his accountant as to the propriety of the            
          claimed deductions.  Moreover, petitioner did not call his                  
          accountant as a witness to testify about the information                    
          petitioner provided him for calculating his Federal income tax              
          liability.  We cannot assume the testimony of the absent witness            
          would have been favorable to petitioner.  Rather, the normal                
          inference is that it would have been unfavorable.  Wichita                  
          Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946),            
          affd. 162 F.2d 513 (10th Cir. 1947).  For the foregoing reasons,            
          we conclude that petitioners are liable for accuracy-related                
          penalties under section 6662(a) for 1994 and 1995.                          
                                                  Decisions will be entered           
                                             under Rule 155.                          





















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