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the burden of proving that there is no genuine issue of material
fact. Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985);
Jacklin v. Commissioner, 79 T.C. 340, 344 (1982).
Petitioner contends that summary judgment is not proper,
that respondent is incorrect as a matter of law, and that trial
on the merits is required. Petitioner contends that respondent
does not dispute many tax returns that are similar to
petitioner’s return. Petitioner points out that section
1.61-1(a), Income Tax Regs., states that gross income includes
all income from whatever source derived unless excluded by law
and contends that respondent erred in not citing it. Petitioner
contends that he can prove through cross-examination of
Government witnesses that the deficiency is incorrect because
U.S.-source income is exempt from income tax. Petitioner
contends that postings on the Internet show that respondent
accepts returns similar to petitioner’s return. We disagree.
Petitioner’s contention that his income is not taxable is
incorrect as a matter of law. Petitioner’s Form 1040 for 1998
and the Forms 1099-MISC and Forms 1099-R attached to the Form
1040 show that petitioner is liable for additional tax under
section 72(t)(1) of $18,4801 and the addition to tax under
1 The Forms 1099-R attached to petitioner’s Form 1040 for
1998 show early IRA distributions of $184,802.32 (not
$214,756.96, as determined by respondent) for which no exceptions
to the 10-percent penalty imposed by sec. 72(t)(1) apply. Thus,
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