RAMSEY v. COMMISSIONER

Docket No. 13708-83.

51 T.C.M. 1247 (1986)

T.C. Memo. 1986-252

Cleveland Ramsey and Gladys R. Ramsey v. Commissioner.

United States Tax Court.

Filed June 19, 1986.


Attorney(s) appearing for the Case

Clyde R. Maxwell and Russell P. Briesacker, Jr., 567 San Nicolas Dr., Newport Beach, Calif., for the petitioners. James M. Kamman, for the respondent.


Memorandum Opinion

NIMS, Judge:

This case is before the Court on petitioners' motions to compel discovery compliance and to shift the burden of proof, which is treated as a motion to shift the burden of going forward with the evidence, and to dismiss.

Cleveland Ramsey (petitioner), who worked as a self-employed sales contractor during 1979, and Gladys Ramsey, his wife, timely filed a joint Federal income tax return for 1979 on which they reported...

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