Juanita Doby - Page 6

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          438, 442 (2001)).  Section 7491(a)(1) applies only if the                   
          taxpayer complies with substantiation requirements, maintains all           
          required records, and cooperates with reasonable requests by the            
          Commissioner for witnesses, information, documents, meetings, and           
          interviews.  Sec. 7491(a)(2).  Although neither party alleges the           
          applicability of section 7491(a), we conclude that the burden of            
          proof has not shifted to respondent with respect to any of the              
          issues in the present case.                                                 
          1.   Pension Plan Payments                                                  
               Section 61(a) specifies that, “Except as otherwise                     
          provided”, gross income includes “all income from whatever source           
          derived”.  The construction of section 61 is broad, and any                 
          “‘exclusions to income must be narrowly construed.’”                        
          Commissioner v. Schleier, 515 U.S. 323, 328 (1995)(quoting United           
          States v. Burke, 504 U.S. 229, 248 (1992)(Souter, J., concurring            
          in judgment)).  Taxpayers seeking an exclusion from gross income            
          must demonstrate that they are eligible for the exclusion and               
          bring themselves “within the clear scope of the exclusion”.                 
          Dobra v. Commissioner, 111 T.C. 339, 349 n.16 (1998).                       
               Section 61(a)(9) and (11) provides that annuities and                  
          pensions are among the forms of income within the purview of                
          section 61(a).  Section 72 pertaining to annuities and pensions             
          (section 61(a)(9) and (11)) sets forth specific rules applicable            
          to taxation of, inter alia, annuities and distributions from                






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