(b) Failure of Proof: Failure to produce evidence, in
support of an issue of fact as to which a party has the burden of
proof and which has not been conceded by such party's adversary,
may be ground for dismissal or for determination of the affected
issue against that party. Facts may be established by stipulation
in accordance with Rule 91, but the mere filing of such stipulation
does not relieve the party, upon whom rests the burden of proof, of
the necessity of properly producing evidence in support of facts
not adequately established by such stipulation. As to submission of
a case without trial, see Rule 122.
Back to Tax Court Rules Table of Contents