Feder v. Comm'r

YULIA FEDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Feder v. Comm'r

Docket No. 1628-10.

United States Tax Court

T.C. Memo 2012-10; 2012 Tax Ct. Memo LEXIS 11; 103 T.C.M. (CCH) 1068;

January 10, 2012, Filed

An appropriate order will be issued denying petitioner's oral motion to shift the burden of proof, and decision will be entered for respondent.

Frank Agostino, Lawrence M. Brody, and Jeffrey M. Dirmann, for petitioner.

Sze Wan Florence Char, for respondent.

VASQUEZ, Judge.

VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Respondent determined a deficiency of $1,713 in…