Robert J. Geiger - Page 7




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          recognized by other Federal courts, we understand the                        
          difficulties encountered in proving a negative; however, if                  
          petitioner did not receive any of the items of income, we would              
          expect that, at the very least, he would tell us so.  See Wichita            
          Terminal Elevator Co. v. Commissioner, 6 T.C. 1158 (1946), affd.             
          162 F.2d 513 (10th Cir. 1947).                                               
               Nevertheless, to the extent that respondent had an                      
          obligation to link petitioner to the income-generating activities            
          relating to the items of income, he has satisfied that obligation            
          through the introduction of predicate evidence.  Absent some                 
          showing by petitioner as to how the distribution in liquidation              
          should have been divided between himself and his spouse, there is            
          no basis for making any apportionment.  In any case, the                     
          presumption of correctness to which the Commissioner is normally             
          entitled remains intact in this case.                                        
               The burden of proof in this case is upon petitioner.                    
          Rule 142(a); Welch v. Helvering, supra at 115.                               
          His testimony that he cannot remember any of the relevant                    
          transactions that gave rise to the items of income is                        
          insufficient to satisfy his burden of proof.  Because he has                 
          failed to meet that burden, the determinations made in the notice            
          of deficiency, including the additional tax imposed by section               
          72(t) and the addition to tax under section 6651(a) are                      
          sustained.                                                                   





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