United States Tax Court.
KÖRNER, Judge:
This case is before us on petitioner's motion to suppress evidence and to shift the burden of proof, treated as a motion to shift the burden of going forward with the evidence, to respondent.1 Respondent determined a deficiency of $769,769.34 in petitioner's 1979 Federal income tax. Respondent's statutory notice of deficiency which contained this determination was based solely upon information respondent secured...
