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033917P.pdf   01/12/2005  Diane S. Blodgett  v.  CIR
   U.S. Court of Appeals Case No:  03-3917
   Agency   
   Civil case - Federal Tax. Tax court decision in favor of the Internal 
   Revenue service finding that taxpayer failed to meet her burden of proof 
   on the issues of ownership, loss, value and deductibility of the items 
   contributed to a settlement is affirmed; if the tax court did err in 
   failing to shift the burden of proof to the Commissioner, that error was 
   harmless because the evidence overwhelmingly supported the IRS's 
   determinations. 
   [PUBLISHED] [Bye, Author, with Lay and Gruender, Circuit Judges]