- 40 -
Glenshaw Glass Co., 348 U.S. 426 (1955). Petitioners have failed
to do so. Accordingly, we sustain respondent’s determination.
Dividend Income
Respondent determined that for 1992 petitioners overstated
their dividend income by $8,732. At trial, petitioner appeared
to concede this issue. In the stipulation of agreed adjustments
filed with the Court after trial, however, the parties included
this item in the list of adjustments still at issue.
Petitioners nevertheless failed to address this issue in
their briefs. Accordingly, we treat the dividend income issue as
conceded by petitioners, and we sustain respondent’s
determination on this issue. See Rule 151(e)(4) and (5);
Petzoldt v. Commissioner, 92 T.C. at 683; Money v. Commissioner,
89 T.C. at 48.
Additions to Tax for Failure To Timely File Tax Returns
Respondent determined that for 1989 and 1990 petitioners
were liable for additions to tax under section 6651(a)(1) because
they failed to file timely returns or to show that they had
15(...continued)
that the burden of production regarding the Computerland prize
should shift to respondent under sec. 6201(d), petitioner offered
no evidence that he fully cooperated with respondent, and the
record in this case supports a conclusion that petitioner did not
fully cooperate with the Commissioner as required by sec.
6201(d). See Ketler v. Commissioner, T.C. Memo. 1999-68; Andrews
v. Commissioner, T.C. Memo. 1998-316; Hardy v. Commissioner, T.C.
Memo. 1997-97, affd. 181 F.3d 1002 (9th Cir. 1999).
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