- 19 -
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.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011