- 7 -
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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