Thomas H. Ploss - Page 6

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          no way of determining his investment, if any, in the annuity.3              
          Consequently, the full amount of the pension benefits is                    
          includable in his income.  Sec. 61(a)(9), (11); sec. 72(a).                 
               Reviewed and adopted as the report of the Small Tax Case               
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        under Rule 155.                               

          3Sec. 7491(a) does not shift the burden of proof to                         
          respondent in this case because petitioner has provided no                  
          credible evidence with respect to his investment in the annuity.            
          Sec. 7491(a)(1).                                                            

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