Elena Swain - Page 1

                                   118 T.C. No. 22                                    

                               UNITED STATES TAX COURT                                

                             ELENA SWAIN, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12881-00.            Filed May 3, 2002.                     

                    R determined deficiencies in tax and                              
               accuracy-related penalties for 3 years.  The Court                     
               struck from the petition all assignments of error other                
               than the affirmative defense of the statute of                         
               limitations for one of the years.  R moved for summary                 
                    1.  Held:  Summary judgment is appropriate with                   
               respect to the affirmative defense; stipulated facts                   
               establish that the period of limitations did not expire                
               before R mailed the notice of deficiency, which                        
               suspended the running of that period.                                  
                    2.  Held, further, summary judgment is appropriate                
               with respect to the deficiencies; under Rule 34(b), Tax                
               Court Rules of Practice and Procedure, P’s assignments                 
               of error other than with respect to the statute of                     
               limitations were struck from the petition; therefore, P                
               is deemed to have conceded the adjustments resulting in                
                    3.  Held, further, a like result for the                          
               penalties; the burden of production imposed by sec.                    

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