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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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