- 20 - California return or support his assertion that the California return was correct when filed. The absence of documentary evidence was not explained by petitioner. The fact that the California return was signed under penalty of perjury is not sufficient to substantiate the deductions claimed on it. See Wilkinson v. Commissioner, 71 T.C. 633, 639 (1979); Roberts v. Commissioner, 62 T.C. 834, 836-837 (1974). Thus, petitioner has failed to substantiate the claimed deductions and, therefore, is not entitled to the claimed itemized deductions. The record does contain a copy of a real estate tax bill for the Inglewood property for the fiscal year ending June 30, 1980. That document reflects a property tax assessment of $235.52. Moreover, in 1983, taxpayers were entitled to a deduction for general sales tax, which, in the absence of substantiation of actual expenditure, could be claimed based on tables promulgated by respondent based upon reported income. Also in 1983, itemized deductions necessarily had to exceed the zero bracket amount in order to be beneficial taxwise. The zero bracket amount for 1983 for a married taxpayer filing single was $1,700. The allowance of any amount based on the 1980 real estate tax assessment for the Inglewood property and an allowance for sales taxes would not come anywhere near $1,700. Accordingly, we deny petitioner'sPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
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