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Commissioner, supra at 677-678; Pulitzer v. Commissioner, T.C.
Memo. 1987-408. The burden of proof cannot be met by broad
assertions, and the moving party must come forward with
“‘specific facts which will pretty plainly impugn the official
record.’” Drobny v. Commissioner, supra at 677 (quoting Kenner
v. Commissioner, 387 F.2d 689, 691 (7th Cir. 1968)).
In the present case, petitioner failed to introduce any
credible evidence in support of her allegations that she was
coerced by threats and intimidation into entering into a
stipulated decision. Not only did petitioner fail to establish
that any improper conduct occurred, but her account of the
circumstances leading to and surrounding the signing of the
stipulated decision document was contradicted by several credible
witnesses, including her own former accountants, Mr. Eide and Mr.
Ellsworth.
Petitioner argues that Mr. Eide left the courtroom on the
date set for trial after a verbal altercation with Ms. Huss, but
Mr. Eide explicitly disagreed with petitioner’s statement and
testified that he did not have any contact with Ms. Huss on that
day. Mr. Eide also stated that he did not witness any
discussions petitioner had with Ms. Huss on the date of the
calendar call.
Mr. Ellsworth testified that petitioner had agreed to the
terms of a pretrial settlement that served as the basis for the
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