- 64 -
he is entitled to Schedule C deductions for law practice office
expenses in the amounts of $27,000 for 1982, $8,000 for 1983,
$5,000 for 1984, $3,000 for 1985, and $1,000 for 1986.
Petitioner made $150 charitable contributions in 1982. He
deducted this amount on Schedule C. Petitioner has not shown that
this was an expense of his trade or business, and so his deduction
is allowable only as an itemized deduction on Schedule A, and not
on Schedule C. See Marquis v. Commissioner, 49 T.C. 695 (1968).
As to all of petitioner's other claimed Schedule C deductions
disallowed by respondent, petitioner has failed to carry his
burden of proving his entitlement to deductions, whether on
Schedule C, A, F, or E.
We hold in part for respondent and in part for petitioner on
this issue.
IV. Section 1401
Section 1401 provides that a tax-shall be imposed on the
self-employment income of every individual.
Respondent contends that to the extent petitioner has self-
employment income for 1983, 1985, and 1986, petitioner is liable
for the self-employment tax imposed by section 1401. Petitioner
disputes the imposition of all taxes determined by respondent in
the notice of deficiency.
We agree with respondent.
Petitioner has the burden of proof on this matter. Rule
142(a); Welch v. Helvering, 290 U.S. at 115. Petitioner has failed
Page: Previous 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 NextLast modified: May 25, 2011