The following excerpt is from Amfac, Inc. v. C. I. R., 626 F.2d 109 (9th Cir. 1980):
9 We review the evidence in light of the rule that the determinations of the Commissioner are presumed to be correct and that the burden of going forward with the evidence, as well as the burden of persuasion, lies on the taxpayer. Rockwell v. CIR, 512 F.2d 882 (9th Cir. 1975), cert. denied, 423 U.S. 1015, 96 S.Ct. 448, 46 L.Ed.2d 386.
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