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Background
This case was submitted to the Court fully stipulated
pursuant to Rule 122. Petitioner resided in Berwyn Heights,
Maryland, when she filed her petition in this case.
A. Service Provided to the State Department Pursuant to
Personal Service Contracts
On June 30, 1998, petitioner entered into a personal service
contract with the State Department to provide full-time services
to the Office of Foreign Buildings Operations (FBO), Office of
Operations and Post Support, Safety Division, as an industrial
hygienist from July 5, 1998, to July 3, 1999. On July 2, 1999,
petitioner entered into a second personal service contract with
the State Department to provide full-time services as an
industrial hygienist from July 4, 1999, to July 1, 2000.
1(...continued)
affd. without published opinion 872 F.2d 411 (3d Cir. 1989);
Cozzi v. Commissioner, 88 T.C. 435, 443-444, (1987); Jackson v.
Commissioner, 73 T.C. 394, 401 (1979); Westby v. Commissioner,
T.C. Memo. 2004-179.
In any case in which both parties have satisfied their
burdens of production by offering some evidence, then the party
whose position is supported by the weight of the evidence will
prevail regardless of which party bore the burden of persuasion.
Blodgett v. Commissioner, 394 F.3d 1030, 1039 (8th Cir. 2005),
affg. T.C. Memo. 2003-212. Consequently, a shift in the burden
of persuasion “has real significance only in the rare event of an
evidentiary tie”. Id.
In a fully stipulated case such as this, there are no facts
in dispute. Hence we decide this case on the weight of the
evidence without regard to any burden-shifting rule. See
Williams v. Commissioner, 123 T.C. 144 (2004).
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