-13-
petitioners establish the prima facie case that the general
period of limitations has expired, respondent bears the burden of
going forward to establish that the amount petitioners omitted
exceeds 25 percent of the gross income reported in their return.
It is well established in this Court that for purposes of section
6501(e), a taxpayer-partner’s return includes the information
returns of partnerships of which the taxpayer was a member and
that were identified on the taxpayer-partner’s return. Harlan v.
Commissioner, supra; Davenport v. Commissioner, 48 T.C. 921
5(...continued)
trade or business, the
term “gross income” means
the total of the amounts
received or accrued from
the sale of goods or
services (if such amounts
are required to be shown
on the return) prior to
diminution by the cost of
such sales or services;
and
(ii) In determining
the amount omitted from
gross income, there shall
not be taken into account
any amount which is
omitted from gross income
stated in the return if
such amount is disclosed
in the return, or in a
statement attached to the
return, in a manner
adequate to apprise the
Secretary of the nature
and amount of such item.
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