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be in error. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933). As one exception to this rule, section 7491(a) places
upon the Commissioner the burden of proof with respect to any
factual issue relating to liability for tax if the taxpayer
maintained adequate records, satisfied the substantiation
requirements, cooperated with the Commissioner, and introduced
during the Court proceeding credible evidence with respect to the
factual issue. We decide the issue in this case without regard
to the burden of proof. Accordingly, we need not decide whether
the general rule of section 7491(a)(1) is applicable in this
case. See Higbee v. Commissioner, 116 T.C. 438 (2001).
Petitioner contends that his $44,833 gambling winnings need
not be included in his gross income because he had gambling
losses to offset these winnings. Respondent, however, contends
that petitioner must include his gambling winnings in his gross
income and is then entitled to a Schedule A miscellaneous
itemized deduction for his gambling losses.
The present problem seems to be that petitioner steadfastly
rejects or ignores certain basic principles of the Federal income
tax laws. Petitioner wishes to net his winnings and losses and,
on his tax return, report in gross income only the amount of any
net gambling winnings. Petitioner considers as “actual income”
only his capital gain proceeds and any net gambling winnings.
Petitioner is in error.
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