[IMGCAP(1)]The IRS has lost several cases this year when taxpayers, who lacked good documents, or any documents, testified about the facts and were believed by the Tax Court.

Earlier this year, there was the case of Heinbockel v. Commissioner, T.C. Memo 2013-125 (see IRS Loses to Yankee Doodle Dandy). Now comes Hessing v. Commissioner, T.C. Memo 2013-179 (August 5, 2013).

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