Thai V. Pham and Khuy T. Bui - Page 13

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               The burden is on petitioners to prove entitlement to a                 
          deduction.  Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933).           
          Petitioner Bui presented the only testimony with respect to this            
          issue.  Petitioner Bui testified that she rented six sewing                 
          machines from Mr. Tran Trung for $600 per month, totaling $7,200            
          for the taxable year.  Petitioner Bui further testified that all            
          rental payments were made in cash and that she did not maintain             
          any record or other written documentation of the payments.                  
          Petitioner Bui argues that the rental expense is satisfactorily             
          evidenced by a photographic copy of a document entitled                     
          "Equipments [sic] Rental Agreement".2                                       
               Respondent objects to the authenticity of this document,               
          contending that it appears to have been prepared after the fact             
          and in preparation for trial.  Respondent argues that in the                
          absence of the original document, the date on which the document            
          was prepared cannot be accurately ascertained.  The requirement             
          of authentication is a condition precedent to the admissibility             
          of the lease agreement.  Fed. R. Evid. 901.  Evidence that will             
          support a finding that the matter in question is what its                   
          proponent claims is sufficient.  McMahon v. Commissioner, T.C.              
          Memo. 1991-355.                                                             

          2Although petitioner Bui testified that she rented the                      
          sewing machines from Mr. Tran Trung, the lease agreement                    
          identifies the lessor as Mr. Chung V. Tran.  This inconsistency             
          remains unexplained.                                                        

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