Abhimanyu Swain - Page 4

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          of their child and to take possession of the house, and with                
          respect to a criminal action against petitioner which was                   
          ultimately dismissed.  A letter dated July 8, 1988, reflects that           
          petitioner paid a total of $4,312.10 in legal fees to LaBarre &             
          LaBarre, a law firm, and owed an additional $2,187.90.  The                 
          letter reflects the following services were rendered:                       
               SERVICES - State v. Swain (First Trial)      $2,500                    
                    Per Agreement                                                     
               SERVICES - State v. Swain (Second Trial)     $2,500                    
               SERVICES - Chancery Contempt Proceedings     $1,500                    
                                                            $6,500                    
          Petitioner wrote at the bottom of this letter "Paid in 1989", and           
          "$7,500 to Vance in 1989".  A canceled check dated March 20,                
          1989, in the amount of $750 reflects that the check was in                  
          payment of a "Chancery Contempt Case".                                      
                                       OPINION                                        
               At the outset, we note that respondent's determinations are            
          presumed correct, and petitioner bears the burden of proving that           
          those determinations are erroneous.  Rule 142(a); Welch v.                  
          Helvering, 290 U.S. 111, 115 (1933).  In addition, deductions are           
          a matter of legislative grace, and petitioner bears the burden of           
          proving that he is entitled to the claimed deductions.  Rule                
          142(a); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440                
          (1934).                                                                     
          1.  The Home Office Deduction                                               
               Section 280A(c) permits the deduction of expenses allocable            
          to a portion of the dwelling unit that is used exclusively and on           




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