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RISNER v. COMMISSIONER

Docket No. 18494-95.

71 T.C.M. 2210 (1996)

T.C. Memo. 1996-82

Gregg H. Risner v. Commissioner.

United States Tax Court.

Filed February 26, 1996.

Attorney(s) appearing for the Case

Gregg H. Risner, pro se. Blaise G. Dusenberry and James E. Archie, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

This matter is before the Court on petitioner's Motion to Shift Burden of Proof to Respondent.1 As explained in greater detail below, we shall deny petitioner's motion.

Background

Gregg H. Risner (petitioner) operates a chiropractic business near Dallas, Texas. Petitioner filed a Federal income tax return for the taxable year 1991 in which he reported...

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