- 38 -38
Trucking Company Client Case at Docket No.
John and Kimberly Kohler 1026-01
(NBS Trucking)
Joseph and Barbara Hix 1062-01
(Joe Hix Trucking)
Blachowske Truck Line, Inc. 1107-01
Jones Brothers Trucking, Inc. 1149-01
Lake State Transport, Inc. 1286-01
Schak Trucking Inc. 1287-01
Donald Fiereck and Beverly 1346-01
Beumer-Fiereck (Parkway Auto
Transport)
Respondent conceded the above-referenced cases. The Court
entered stipulated decisions in such cases, which reflected such
concessions.
OPINION
Petitioner bears the burden of proving that the determina-
tions in the notice are erroneous. See Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933). Respondent bears the burden
of proof with respect to the respective increases in the defi-
ciencies in tax for petitioner’s taxable years 1994, 1995, and
1996 that respondent alleged in the amendment to answer. Rule
142(a)(1).
We must determine whether the limitation imposed by section
274(n)(1) (section 274(n)(1) limitation) applies to the per diem
amounts that TLC paid to each driver-employee. Section 274(n)(1)
imposes the following limitation on the amount otherwise allow-
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