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Schedule C. Respondent determined that petitioner could not
deduct any of the amounts that she reported for contributions for
1989 and 1990 because she had not proven that these
“contributions” were: (1) Paid or (2) within the requirements of
section 170. Respondent determined that petitioner could not
deduct any of the amounts that she claimed for miscellaneous
deductions for 1989 and 1990, primarily because she had not
proven that these “deductions” were: (1) Paid or (2) otherwise
allowable as deductible expenses.
For the same reasons as above, we sustain respondent’s
determination with respect to this issue. See Finesod v.
Commissioner, supra.
3. Issue Three
We decide whether petitioner is entitled to a credit for
dependent child care expenses for the 1990 taxable year. On her
1990 Form 2441, Child and Dependent Care Expenses, petitioner
reported that she paid $8,400 to Morris W. Taub. As petitioner
wrote on her 1990 Form 2441, “Dependent brother (alcoholic)
became too depressed and ill to work and could not find a job. I
paid all expenses for food, clothing, storage of personal
belongings, moving expenses, car payment and housing. He
committed suicide in March of 1990. I also paid burial
expenses.”
Respondent determined that petitioner was not entitled to
her claimed credit because petitioner had not shown that the
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