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findings of fact and conclusions of law were filed and served
upon the parties on November 25, 2005. Neither party filed
anything in response to the recommended findings of fact and
conclusions of law.
We are mindful in reviewing Chief Special Trial Judge
Panuthos’s recommended findings of fact that new Rule 183(d)
provides we shall give due regard to the circumstance that the
Special Trial Judge had the opportunity to evaluate the
credibility of witnesses and shall presume the findings of fact
recommended by the Special Trial Judge to be correct.
We have given appropriate deference to the Special Trial
Judge’s recommended findings of fact. We have made major changes
to his conclusions, however, taking into account subsequent
decisions by the U.S. Courts of Appeals for the Eighth and Ninth
Circuits and by this Court. See Sjodin v. Commissioner, 174 Fed.
Appx. 359 (8th Cir. 2006), vacating and remanding per curiam T.C.
Memo. 2004-205; Bartman v. Commissioner, 446 F.3d 785 (8th Cir.
2006), affg. in part and vacating in part T.C. Memo. 2004-93;
Commissioner v. Ewing, 439 F.3d 1009 (9th Cir. 2006), revg. 118
T.C. 494 (2002), vacating 122 T.C. 32 (2004); Billings v.
Commissioner, 127 T.C. ___ (2006). The recommended findings of
fact and conclusions of law of Chief Special Trial Judge
1(...continued)
Practice and Procedure, and all section references are to the
Internal Revenue Code.
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Last modified: May 25, 2011