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concedes that $1,214 of the claimed deduction is allowable.
In regard to the remaining $74 at issue, petitioner
testified that she could not substantiate such amount.
Accordingly, we sustain respondent's determination.
I. Charitable Expense
Petitioner claimed a charitable deduction of $50 on Schedule
C of her 1985 Federal income tax return, which was disallowed.
Subsequently, respondent allowed petitioner a $25 charitable
deduction on Schedule A. Petitioner asserts that the remaining
$25 is allowable.
Petitioner offered no evidence to demonstrate her
entitlement to a charitable deduction in excess of that allowed
by respondent. Consequently, we sustain respondent's
determination.
Issue 3. Employee Business Expense Deductions
Petitioner claimed a $3,150 employee business expense
deduction on her 1985 Federal income tax return, which respondent
disallowed.
Since petitioner offered no evidence to substantiate the
deduction, she has failed to carry her burden of proof.
Therefore, we affirm respondent's determination.
Issue 4. Capital Loss
Petitioner claimed a $3,000 capital loss in connection with
the sale of her 1985 Mustang automobile (Mustang). Respondent
determined that this amount was not allowable. Petitioner
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