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presumption by showing that the inference of taxable earnings for
family support is unreasonable. See Parrish v. Commissioner,
supra; Page v. Commissioner, 58 F.3d 1342, 1348 (8th Cir. 1995);
Palmer v. United States, supra; Day v. Commissioner, 975 F.2d 534
(8th Cir. 1992).
Petitioner’s Lack of Evidence
Petitioner presented no testimony, nor did he call any
witnesses to testify on his behalf that respondent's
determinations are erroneous. He chose instead to assert his
Fifth Amendment privilege against self-incrimination. Even if
this was a valid assertion of the privilege, however, it is not a
substitute for evidence and is not "intended to be * * * a sword
whereby a claimant asserting the privilege would be freed from
adducing proof in support of a burden which would otherwise have
been his." United States v. Rylander, 460 U.S. 752, 758 (1983);
Tweeddale v. Commissioner, 841 F.2d 643, 645 (5th Cir. 1988),
affg. T.C. Memo. 1987-197; Petzoldt v. Commissioner, 92 T.C.
661, 684 (1989). This rule applies to petitioner's meeting his
burden of proof with respect to both the tax deficiency and the
addition to tax under section 6651(a). See Moore v.
Commissioner, 722 F.2d 193, 196 (5th Cir. 1984), affg. T.C. Memo.
1983-20; Petzoldt v. Commissioner, supra at 685.
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