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disorder and “panic attack”. Petitioner was still receiving
treatment for anxiety disorder at the time of trial.
OPINION
The Commissioner’s deficiency determinations are presumed
correct, and taxpayers generally have the burden of proving these
determinations are incorrect. Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933). Under certain circumstances, however,
section 7491(a) may shift the burden to the Commissioner with
respect to a factual issue affecting liability for tax. This
shifting of the burden, however, applies only where the taxpayer
has introduced “credible evidence” regarding facts affecting the
liability that, if no contrary evidence were submitted, would
show by a preponderance of the evidence that the Commissioner’s
determination is erroneous. Petitioner has not introduced such
evidence. In any event, the Court decides this case on the
record before it and without regard to the burden of proof.
Taxpayers are required, under section 61(a), to include in
gross income “all income from whatever source derived” unless any
income has been specifically excepted from inclusion. See
Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 430 (1955)
(Congress’s intent under section 61(a) was to tax income unless
specifically excluded). Exclusions from gross income must be
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