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Petitioners’ Bank Accounts ................ 23
Sovereignty Pure Trusts .................. 26
Dealings with the State of Indiana ............ 36
Filings with the Knox County Recorder’s Office .... 36
Documents Relating to Sandbar Wholesale
Trust and Sandbar Real Estate Trust ... 36
Warranty Deeds ................. 39
Filing with the Assessor of the Township
of Vincennes, Indiana .............. 40
Unemployment Compensation Claims with Respect to
Barbara’s Gift Shop and Barmes Wholesale .... 41
Federal Employment Tax Returns .............. 48
Federal Employment Tax Returns--Petitioners ..... 48
Federal Employment Tax Returns--Sandbar Wholesale
Trust and Sandbar Real Estate Trust ...... 49
Federal Income Tax Returns ................ 50
Petitioners’ 1994 Federal Income Tax Return ..... 50
Petitioners’ 1995 Federal Income Tax Return ..... 51
Federal Income Tax Returns--Sandbar Wholesale
Trust and Sandbar Real Estate Trust ...... 53
Respondent’s Examination of Petitioners’ 1994
and 1995 Joint Returns ................ 53
Respondent’s Communications with Petitioners with
Respect to Sandbar Wholesale Trust and Sandbar
Real Estate Trust .................. 58
Notice of Deficiency ................... 62
Certain Pre-Trial Conduct of Petitioners ......... 63
Petitioners’ Position During Informal Discovery
with Respect to the Automobile Depreciation
Deductions at Issue ............... 64
Petitioners’ Trial Memorandum ............ 64
Petitioners’ Motion To Dismiss ............ 66
OPINION .......................... 67
Preliminary Matters .................... 67
Petitioners’ Position Regarding the Presumption
of Correctness .................. 68
Petitioners’ Position Regarding the Burden of Proof . 72
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Last modified: May 25, 2011