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declarations of the validity of these documents were made by
people familiar with them.
We conclude that section 6201(d) does not apply in this
case.
b. Determination in Unreported Income Cases
The U.S. Court of Appeals for the Ninth Circuit (to which an
appeal of this case would lie) has held that in order for the
presumption of correctness to attach to the notice of deficiency
in unreported income cases, the Commissioner must establish “some
evidentiary foundation linking the taxpayer” to the
income-producing activity, Weimerskirch v. Commissioner, 596 F.2d
358, 361-362 (9th Cir. 1979), revg. 67 T.C. 672 (1977), or some
substantive evidence “demonstrating that the taxpayer received
unreported income”, Edwards v. Commissioner, 680 F.2d 1268, 1270
(9th Cir. 1982); see also Rapp v. Commissioner, 774 F.2d 932, 935
(9th Cir. 1985). Once there is evidence of actual receipt of
funds by the taxpayer, the taxpayer has the burden of proving
that all or part of those funds is not taxable. Tokarski v.
Commissioner, 87 T.C. 74, 76-77 (1986).
There is ample evidence linking petitioner to
income-producing activities. He received interest and dividends
from the trust through KeyBank, Social Security benefits from the
Social Security Administration, and nonemployee compensation from
Eniva Corp. during the years in issue. At trial, respondent
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