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establish that petitioner made mortgage payments and do not prove
that petitioner provided over half the support for his mother
during the years 1990 and 1991. The mortgage documents fail to
satisfy petitioner's burden of proving that his mother was his
dependent during the years 1990 and 1991. We sustain
respondent's disallowance of petitioner's claimed dependency
exemption for his mother in both 1990 and 1991.
The only documents offered by petitioner for the taxable
year 1990 in support of his claimed Schedule A itemized
deductions relate to his claimed casualty loss and his claimed
moving expense deductions. As evidence of his claimed casualty
loss, petitioner has submitted an affidavit. As evidence of his
claimed moving expenses, petitioner has submitted 2 car rental
agreements and a hotel receipt.5
Section 165(h) provides limits set forth therein for the
deduction of personal casualty losses. Under section 1.165-
7(b)(1), Income Tax Regs., the amount of loss to be taken into
account shall be the lesser of: (1) The amount that is equal to
5 At the conclusion of the trial, the Court requested that
respondent construct a list of each item which petitioner
introduced into evidence in this case and state whether
respondent agreed that the item represented an allowable
deduction and whether that item corresponded to petitioner's
Schedule A or C claimed deductions for that particular year. The
Court also instructed petitioner to list the exhibits in the
record and indicate specifically what each item is alleged to
prove. While respondent followed the Court's instructions in
this regard, petitioner has failed to assist the Court in this
matter.
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