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his tax returns for the years in issue, thereby entitling him to
an earned income credit for each such year.
Petitioner bears the burden of proving the determinations
set forth by respondent in the statutory notices of deficiency to
be in error. See Rule 142(a); Welch v. Helvering, 290 U.S. 111
(1933).
Petitioner’s testimony concerning his purported income can
be summarized as follows. During the years in issue, petitioner
performed services for Jerry Tomlin, who at some point in time
changed his name to Jerry Wilson (hereinafter referred to only as
Mr. Tomlin). Mr. Tomlin in turn worked for a business or
businesses known as Johnson, Inc., and Quantum Consultants, Inc.
It was from these corporations that petitioner received the Forms
W-2 which he attached to his income tax returns for the years in
issue. The 1995 Form W-2 listed the employer as Johnson, Inc.,
while the 1996 and 1997 Forms W-2 listed the employer as Quantum
Consultants, Inc. Petitioner was initially contacted by Mr.
Tomlin after petitioner had been recommended by a friend. Mr.
Tomlin would meet petitioner at petitioner’s home, provide him
with architectural plans, and explain the work which needed to be
completed. Petitioner served as a draftsman, drawing cabinet
plans for houses which were under construction in Oklahoma,
Texas, Arizona, Colorado, and California. Petitioner never knew
the exact locations of the houses for which he was making the
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