Keith F. Marason - Page 19

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               Petitioner failed to produce any evidence regarding the 1990           
          payments of $420 to Marilyn Yee and $396 to Huda Mustapha, nor              
          does he explain the unidentified $94.  These amounts are                    
          therefore disallowed.                                                       
                                    e.  Insurance                                     
          Findings of Fact and Opinion                                                
               Respondent adjusted petitioner's deductions for insurance              
          for the three years in issue, allowing deductions for health                
          insurance but disallowing life and disability insurance                     
          deductions and 50 percent of car insurance deductions.                      
          Petitioner states on brief that $755 representing car insurance             
          remains in dispute, but does not explain how he arrives at that             
          amount.  Petitioner testified that he had additional expenses for           
          payments to California State Automobile Association (CSAA), but             
          did not show that those amounts were in addition to the amounts             
          respondent allowed for insurance.  We therefore accept                      
          respondent's determination as to the disallowed insurance                   
          expense.                                                                    
                                  f.  Miscellaneous                                   
               Petitioner claimed a "Miscellaneous" deduction of $713 on              
          his 1990 return, but does not explain the deduction.  It is                 
          therefore disallowed.                                                       









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