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reported the full amount of $7,500. Petitioner timely filed her
Form 1040, U.S. Individual Income Tax Return, for 2000 but failed
to report the amount received from Mr. Kroner.
Petitioner does not dispute receiving the money. She merely
objects to its classification as a bonus and argues that it was a
gift from Mr. Kroner and therefore not includable in income.
At the end of the trial, respondent orally moved for leave
to conform the pleadings to the evidence under Rule 41(b).
Petitioner did not object.
Discussion
The resolution of the issue in this case does not depend on
which party has the burden of proof; therefore section 7491 does
not apply here.
1. Respondent's Motion
As a preliminary matter, the Court must determine whether
respondent's motion to conform the pleadings to the evidence
should be granted.
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