Skirvin G. Johnson - Page 14




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          uncle is unsupported by corroborating evidence and not worthy of            
          belief.                                                                     
               "[C]oncealment of assets or covering up sources of income,             
          handling one's affairs to avoid making the records usual in                 
          transactions of the kind, and any conduct, the likely effect of             
          which would be to mislead or conceal" constitute a willful                  
          attempt to evade tax.  Spies v. United States, 317 U.S. 492, 499            
          (1943).  Accordingly, respondent has proven by clear and                    
          convincing evidence that petitioner is liable for the penalty for           
          fraud, and petitioner has not proven that any part of the                   
          underpayment is not attributable to fraud.                                  
               Respondent also determined a deficiency with respect to the            
          $26,115 that petitioner earned in wages in 1990.  Petitioner                
          offered no proof at trial to disprove respondent's determination.           
          Accordingly, petitioner has failed to prove respondent's                    
          determinations erroneous with respect to the $26,115 that he                
          earned in wages in 1990.                                                    
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          












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