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2 days later by warranty deed for $40,000. The settlement
statement indicated a remaining balance on the mortgage loan of
$11,033 and sales expenses of $4,990.
Petitioners bear the burden of proof in this issue. Rule
142(a). The record, however, does not establish a filial
relationship between Frank and the Patricia Johnson who
transferred that property to Frank or the circumstances relating
to her transfer of the property to Frank during 1989. See supra
note 18. This Court does not consider statements in briefs to be
evidence. See Niedringhaus v. Commissioner, 99 T.C. 202, 204 n.7
(1992); Evans v. Commissioner, 48 T.C. 704, 709 (1967), affd. per
curiam 413 F.2d 1047 (9th Cir. 1969). Patricia did not testify
at trial; therefore, there is no proof in the record that Frank’s
daughter gifted property to him. The presumption is that her
testimony would be unfavorable to petitioners. See Wichita
Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946),
affd. 162 F.2d 513 (10th Cir. 1947). Thus, we agree with
respondent that petitioners have not shown a basis in the
property greater than the amount allowed by respondent or a
holding period greater than 2 days. Accordingly, we sustain
respondent’s determination on this issue.
E. Taxable Social Security Benefits
Respondent contends that Frank and Katherine’s taxable
Social Security income for the years in issue should be increased
as follows:
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