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OPINION
Petitioners must prove that respondent's determinations set
forth in the notices of deficiency are incorrect. Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933). Petitioners also
must prove their entitlement to any deduction; e.g., by
maintaining sufficient records to substantiate a deduction. New
Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934); see also
sec. 6001; sec. 1.6001-1(a), Income Tax Regs. Petitioners’
burden of proof requires that they introduce sufficient evidence
to: (1) Make a prima facie case establishing that respondent
committed the errors alleged in the petition and (2) overcome the
evidence favorable to respondent. See Lyon v. Commissioner, 1
B.T.A. 378, 379 (1925); see also Lawler v. Commissioner, T.C.
Memo. 1995-26.
Petitioners did not produce any evidence rebutting
respondent's determinations, and the record is devoid of evidence
disproving those determinations. Accordingly, we sustain
respondent in full subject to the concession mentioned above.
See Reichenbach v. Commissioner, T.C. Memo. 1995-369, affd.
without published opinion 99 F.3d 1139 (6th Cir. 1996); Finesod
v. Commissioner, T.C. Memo. 1994-66; see also Simpson v.
Commissioner, T.C. Memo. 1999-274; Sims v. Commissioner, T.C.
Memo. 1997-197; Taub v. Commissioner, T.C. Memo. 1996-61.
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Last modified: May 25, 2011