Louis E. Peyton - Page 10

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               Here, respondent has come forward with the indictment and              
          judgment from petitioner’s criminal trial sufficiently linking              
          petitioner to illegal income from sales of marijuana.                       
          Additionally, respondent has introduced documentary evidence,               
          primarily checks payable to petitioner, in support of the                   
          unreported construction income received from M.J. Lord.  Thus, as           
          to the amounts in the notice of deficiency (other than those                
          adjustments conceded by respondent), petitioner bears the burden            
          of showing error in the determinations of income from both                  
          marijuana distribution and construction operations.  Petitioner             
          has not done so.  The record contains only petitioner’s                     
          uncorroborated assertions to the contrary, which in essence are a           
          collateral attack on his criminal conviction.  We therefore                 
          sustain respondent’s determination of $85,000 in unreported                 
          income from marijuana sales for 1990 and for 1991 and $9,171 in             
          unreported construction income from M.J. Lord in 1991.                      
               However, with respect to the increased deficiencies asserted           
          by respondent subsequent to issuance of the statutory notice,               
          respondent bears the burden of proof.  Rule 142(a).  The record             
          falls short of carrying this burden.  The only support offered by           
          respondent for the $160,000 amount from marijuana sales is the              
          testimony of the special agent as to what was said by a single              
          witness, Hatcher, at petitioner’s criminal trial.  The absence of           
          the criminal trial transcript deprives us of any ability to                 






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