- 8 -
290 U.S. 111, 115 (1933); Durando v. United States, 70 F.3d 548,
550 (9th Cir. 1995).
In numerous motions, at trial, and on brief, petitioner
advanced shopworn arguments characteristic of tax-protester
rhetoric that has been universally rejected by this and other
courts. Wilcox v. Commissioner, 848 F.2d 1007 (9th Cir. 1988),
affg. T.C. Memo. 1987-225; Carter v. Commissioner, 784 F.2d 1006,
1009 (9th Cir. 1986). We shall not painstakingly address
petitioner’s assertions “with somber reasoning and copious
citation of precedent; to do so might suggest that these
2(...continued)
Commissioner, 680 F.2d 1268, 1270 (9th Cir. 1982); see also Rapp
v. Commissioner, 774 F.2d 932, 935 (9th Cir. 1985). Although
Weimerskirch was a case regarding illegal source income, it is
now well established that the Court of Appeals for the Ninth
Circuit applies the Weimerskirch rule in all deficiency cases
involving the receipt of unreported income. See Edwards v.
Commissioner, supra at 1270-1271; Petzoldt v. Commissioner, 92
T.C. 661, 689 (1989). The Court of Appeals for the Ninth Circuit
has described the required evidentiary foundation as “minimal”.
Palmer v. IRS, 116 F.3d 1309, 1312-1313 (9th Cir. 1997).
It is unclear whether Weimerskirch is applicable to the case
at bar. See Rivera v. Commissioner, T.C. Memo. 2003-35
(questioning whether Weimerskirch is applicable in the sec. 6330
context); Curtis v. Commissioner, T.C. Memo. 2001-308 n.2
(questioning whether Weimerskirch has been legislatively
overruled by Congress’s enactment of sec. 7491). We note,
however, that on the basis of the evidence presented at trial--
including petitioner’s testimony, Revenue Agent Bayles’s
testimony, and the documentary evidence (including petitioner’s
tax returns for 1987, 1988, and 1989)--respondent presented
adequate evidence connecting petitioner with an income-producing
activity. Therefore, even if the Weimerskirch rule were
applicable, respondent’s determination would be entitled to the
presumption of correctness.
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