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The Court’s records indicate that, in all, petitioner
submitted 18 separate posttrial motions. He also filed two
supplements to one of the motions and a single supplement to
another. His motions generally sought reconsideration of our
previous orders or interlocutory review of those orders. We
denied all of those motions, other than the two seeking
extensions of time to file his brief.
OPINION
I. Unreported Income From Brokerage Account in 1991
In an action challenging a determination of tax deficiency,
a deficiency notice carries a presumption of correctness
requiring the taxpayer to prove by a preponderance of evidence
that the Commissioner’s determination was erroneous. See Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).4
A. The Tortious Conversion Claim
For Federal income tax purposes, gain or loss from the sale
or use of property is attributable to the owner of the property.
4 In some instances, a failure by the Commissioner to show
that the taxpayer received alleged unreported income may affect
the burden of proof. Here, however, the evidence sufficiently
connects petitioner to the receipt of the income at issue to
preclude considerations affecting the burden of proof. Cf. sec.
6201(d), as added by the Taxpayer Bill of Rights 2, Pub. L. 104-
168, sec. 602(a), 110 Stat. 1452, 1463 (1996); Schaffer v.
Commissioner, 779 F.2d 849, 857-858 (2d Cir. 1985), affg. in part
and remanding in part Mandina v. Commissioner, T.C. Memo. 1982-
34.
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