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Each individual who elects the application of section 6015(c)
shall have the burden of proof with respect to establishing the
portion of any deficiency allocable to such individual. Sec.
6015(c)(2).
Respondent argues that a portion of the Far West Drilling
deductions is attributable to petitioner. He relies upon
petitioner’s testimony in a prior Tax Court case that did not
concern petitioner’s or Mr. Hopkins’s investments in
partnerships. Petitioner testified under cross-examination in
that case:
Q Isn’t it a fact, Mrs. Hopkins, that during 1980
you invested money into Far West Drilling?
A Yes.
Q And wasn’t that at least $22,000?
A Yes.
In the instant case, petitioner testified that she misunderstood
the question; that she understood the question to refer to both
her and Mr. Hopkins; and that she personally invested nothing in
Far West Drilling. Petitioner’s testimony is supported by
correspondence from Far West Drilling and a note that Mr. Hopkins
signed in favor of the partnership, which indicates that Mr.
Hopkins invested in Far West Drilling. The record also contains
17(...continued)
deficiency and allocable to the individual under
paragraph (3) bears to the net amount of all items
taken into account in computing the deficiency.
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