- 14 -
expenditures and a failure to demonstrate that he met the
requirements of section 217.11
Real Estate Taxes
Petitioner claimed real estate taxes of $1,130 on Schedule A
of his 1990 return, which respondent disallowed for failure to
substantiate. Section 164(a)(1) allows a deduction for State and
local real property taxes paid or accrued within the taxable
year. Petitioner has failed to produce any evidence to show that
he paid the real property taxes claimed on his return. In fact,
petitioner indicated in his testimony that he was uncertain
whether, and to what extent, he or his ex-wife paid the 1990 real
estate taxes. We conclude that petitioner has failed to
substantiate the payment of real estate taxes in 1990 and is
therefore not entitled to any deduction for them.
Mortgage Interest
Petitioner claimed a deduction for mortgage interest on
Schedule A of his 1990 return, which respondent challenges on the
grounds that petitioner has failed to substantiate the payment of
any mortgage interest or to provide sufficient evidence from
which a reasonable estimate could be made.
11With respect to the $500 in expenses claimed with respect
to the move from San Francisco to Los Angeles, petitioner has not
shown that he commenced new employment in Los Angeles or that
such employment continued for the minimum periods required under
sec. 217(c)(2).
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011