- 9 - arguments have some colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984). Petitioner also appears to argue that he is entitled to a loss deduction related to (1) property seized by the Government, and (2) theft of his property by his ex-wife, Lonnie Probst. Petitioner does not explain in what year he is entitled to these deductions. In the case at bar, petitioner presented the same documentary evidence regarding the aforementioned losses as he presented in Aston v. Commissioner, T.C. Memo. 2003-104 (Aston I). In the case at bar, however, petitioner did not offer any testimony in support of these losses. Even if we were to consider petitioner’s testimony from Aston I, the evidence does not establish that any of the alleged losses (from the seizure of the firearms or the alleged theft of property) occurred in 1987, 1988, 1989, or 1992. On the basis of the foregoing, we sustain respondent’s deficiency determinations for 1987, 1988, 1989, and 1992, and his determinations regarding petitioner’s liability for the additions to tax pursuant to section 6661 for 1988 and sections 6651(a) and 6654(a) for 1992. 2. Additions to Tax and Penalties for Civil Fraud Respondent determined additions to tax and penalties for fraud for 1987, 1988, and 1989. The Commissioner has the burden of proving fraud by clear and convincing evidence. Sec. 7454(a);Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011