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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
Division.
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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Last modified: May 25, 2011