Anthony Tinsman - Page 13





                                        - 13 -                                        
          employment for the year.  Petitioner admitted in his amended                
          petition that he had an IRA in 1994.  Petitioner stated in                  
          correspondence to respondent that if he were required to file a             
          Federal income tax return for 1995 and 1996, he would file as               
          head of household with four dependents.  In his amended petition,           
          petitioner alleges that for 1995 and 1996, he had expenses for              
          the maintenance of his home and care of his wife and 2 children.            
          In an August 1998 motion sent to respondent, petitioner admitted            
          that he currently "works full time".                                        
               Petitioner failed to file returns for 2 of the 3 years in              
          this case and refused to cooperate in the ascertainment of his              
          income for all 3 years.  From the evidence in the record, we find           
          that petitioner was employed in 1994, owned an IRA in 1994,                 
          supported a household for himself, his wife, and children in                
          1994, 1995, and 1996, and worked full time in 1998.  Respondent             
          has established in this case a minimal factual predicate for the            
          determinations.                                                             
               Where there is evidence of taxable income but no evidence as           
          to the amount of such income, it is not arbitrary for respondent            
          to determine that the taxpayer had income at least equal to the             
          normal cost of supporting his family.  See Giddio v.                        
          Commissioner, 54 T.C. 1530, 1533 (1970); Andrews v. Commissioner,           
          T.C. Memo. 1998-316.  "Otherwise 'skillful concealment' would be            







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011