In this episode, Rik Thakrar and Lee Wilson discuss Higbee v. Commissioner and burden shifting in Tax Court cases. This episode discusses several post-Higbee cases, including Griffith v. Commissioner, 315 F.3d 1017, H.V. Kohler Jr. v. Commissioner, T.C. Memo. 2006-152, and R. T. Murphy v. Commissioner, T.C. Memo. 2006-243.