Patricia S. Makalintal - Page 28

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               Because, however, the erroneous mortgage interest expense              
          deduction is not attributable to Mr. Makalintal, the innocent               
          spouse provision of section 6013(e)(1) does not immunize                    
          petitioner from liability for the additions to tax for 1988 that            
          are attributable to that adjustment.  Petitioner has not provided           
          any evidence as to the basis for this claimed deduction, and                
          petitioner has not provided any substantial authority or                    
          reasonable cause for claiming this deduction.                               
               We sustain for 1988 the portion of the negligence addition             
          to tax under section 6653(a)(1)(A) and (B) and the portion of the           
          substantial understatement addition to tax under section 6661(a)            
          that are attributable to the understatement in tax for 1988 that            
          relates to the claimed mortgage interest expense deduction.                 

                                                  Decisions will be entered           
                                             under Rule 155.                          




















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