Barry D. and Suzanne B. Whalley - Page 7

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          regulations thereunder.  For 1991 and 1992, respondent concedes             
          $1,5365 and $729, respectively.                                             
               As a general rule, the Commissioner's determinations are               
          presumed correct, and the taxpayer bears the burden of proving              
          that those determinations are erroneous.  Rule 142(a);  Welch v.            
          Helvering, 290 U.S. 111, 115 (1933); Durando v. United States, 70           
          F.3d 548, 550 (9th Cir. 1995).  Moreover, deductions are a matter           
          of legislative grace, and the taxpayer bears the burden of                  
          proving that he or she is entitled to any deduction claimed.                
          Rule 142(a); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440           
          (1934).  This includes the burden of substantiation.  Hradesky v.           
          Commissioner, 65 T.C. 87, 90 (1975), affd. per curiam 540 F.2d              
          821 (5th Cir. 1976).                                                        
               Section 162(a) allows a deduction for ordinary and necessary           
          expenses of carrying on a trade or business.  Education                     
          expenditures, including transportation from work to class,                  
          parking, and travel expenses while away from home in connection             
          with such education are deductible business expenses when the               
          education maintains or improves the skills required by a taxpayer           
          in his or her employment or if the education meets the express              


          5    For 1991, respondent concedes $1,536, representing                     
          petitioners' checks made out to California State University at              
          Hayward, the copy center, and the bookstore.  We note that the              
          check amounts listed by respondent for 1991 total only $1,490 and           
          not $1,536.  Based on the record, we infer that respondent                  
          inadvertently failed to include a check in the amount of $45.80             
          made out to CSUH, which would bring the total up to $1,536.                 




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