Daniel E. Spurlock - Page 8

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          conceded that during the years at issue he was employed as a                
          double bassist with the Louisville Orchestra.6                              
               Petitioner offered no evidence--much less “competent and               
          relevant evidence”, Sharwell v. Commissioner, supra at 1060--and            
          set forth no specific facts to suggest that respondent’s                    
          determinations were “utterly without foundation”, United States             
          v. Janis, 428 U.S. 433, 443 (1976), or to otherwise contradict              
          respondent’s determinations of his unreported income for the                
          years at issue.  In this case, as in United States v. Walton,               
          supra at 922, petitioner’s “vague denial” of receiving the income           
          (assuming, for sake of argument, that his claims even rise to               
          that level) “was certainly not sufficient to meet [his] burden of           
          production on the issue of arbitrariness.”                                  
               In any event, respondent offered third-party payment reports           
          and supporting testimony establishing a reasonable basis for his            
          determinations in the notice of deficiency that petitioner                  
          received compensation from the Louisville Orchestra and other               








               6 Petitioner claimed bizarrely that he was “not sure”                  
          whether he was employed as music director at Beargrass Christian            
          Church during the 5 years at issue, even though he conceded that            
          he currently serves at that church in that capacity.                        






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