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#11
November 25th 05, 02:25 AM
posted to rec.aviation.owning
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Aircraft tax question
"Matt" wrote:
Also, I believe Tax Court is the only court in America where the burden of proof is on the defendant/taxpayer instead of the State or plaintiff. No longer the general case, ever since Congress amended the statute in 1998 to shift the burden to IRS in most cases (26 USC 7491). Fred F. 
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