Brenda Nash-Milton - Page 6

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                                     Discussion                                       
               Petitioner did not assert or present evidence or argument              
          that she satisfied the requirements of section 7491(a).  We                 
          conclude that the burden of proof does not shift in this case.              
          Petitioner failed to appear in this case to present any argument            
          or evidence that the adjustments made in the notice of deficiency           
          are incorrect.  Further, petitioner presented no evidence to                
          support the Schedule C expenses claimed on the Form 1040X.  The             
          fact that this case was submitted on the basis of the stipulated            
          record does not change the burden of proof.  Rule 122(b);                   
          Borchers v. Commissioner, 95 T.C. 82, 91 (1990), affd. on other             
          issues 943 F.2d 22 (8th Cir. 1991).                                         
               Section 61 provides that all income, from whatever source              
          derived, is includable in gross income unless specifically                  
          excluded by another provision.  See Commissioner v. Glenshaw                
          Glass Co., 348 U.S. 426, 431 (1955).  “In the case of an                    
          individual, gross income includes unemployment compensation.”               
          Sec. 85(a).  “[T]he term ‘unemployment compensation’ means any              
          amount received under a law of the United States or of a State              
          which is in the nature of unemployment compensation.”  Sec.                 
          85(b).  “The amount of any item of gross income shall be included           
          in the gross income for the taxable year in which received by the           
          taxpayer”.  Sec. 451(a).                                                    







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