- 30 -
deficiency or understatement19 for each of those years that is
attributable to each such determination.20
Although we believe that Mr. Winschel21 would have been able
to fill in most, if not all, of the significant gaps in the
record relating to the foregoing and certain other matters mate-
rial to petitioner’s position in this case, petitioner did not
call him to testify on her behalf. We presume that petitioner
did not call Mr. Winschel as a witness because his testimony
would not have been favorable to petitioner’s position. See
Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165
(1946), affd. 162 F.2d 513 (10th Cir. 1947).
18(...continued)
Georgetown Square for one or more of those years not disclosed by
the record that respondent conceded, the record also does not
establish whether respondent conceded in full and/or compromised
in part in the case for the taxable years at issue any of the
determinations in that notice. See supra note 14.
19Petitioner claims relief under sec. 6015(b) and, in the
alternative, under sec. 6015(f) for each of the taxable years
1989, 1991, 1992, and 1993. She also claims relief under sec.
6015(f) for the taxable year 1990. Sec. 6015(b) uses, inter
alia, the term “understatement”, and sec. 6015(f) uses, inter
alia, the term “deficiency”. For purposes of this case, the
meaning of those terms is the same. See secs. 6211, 6015(b)(3).
For convenience, we shall use the term “understatement”.
20See supra notes 10 through 12.
21Mr. Winschel represented petitioner and Mr. Monsour with
respect to, inter alia, respondent’s examination of the taxable
years at issue, the Appeals Office consideration of those years,
respondent’s issuance of the notice for those years, and the case
that petitioner and Mr. Monsour commenced in the Court for those
years.
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