Estate of David J. Dickerson, Deceased, Dorothy Dickerson, Executor and Dorothy Dickerson, et al. - Page 25

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          $3,325, respectively.  Michael Michoff, Sr., did not testify on             
          behalf of the Michoff, Srs.  Beverly Michoff did not know in what           
          years the alleged casualty losses occurred.  Beverly Michoff was            
          unsure whether the items for which casualty losses were claimed             
          were insured.  The Michoff, Srs., did not provide any documentary           
          evidence to establish the alleged casualty losses claimed on the            
          1989 and 1990 income tax returns of the Michoff, Srs.  The                  
          Michoff, Srs., have the burden of proving that they are entitled            
          to the deduction.  Smith v. Commissioner, 76 T.C. 459, 463                  
          (1981).  The Michoff, Srs., have failed to meet this burden.                
          Thus, respondent is sustained on this issue.                                
          Christmas Tree Farm for the 1990 Tax Year                                   
               Respondent determined that the Michoff, Srs., improperly               
          claimed Schedule C deductions in the amount of $4,300 with regard           
          to a Christmas tree farm business.  In their answers to                     
          respondent's requests for admissions the Michoff, Srs., admit               
          that they were not entitled to claim any loss on the Christmas              
          tree farm during the years in issue.  Additionally, the parties             
          have stipulated that the Michoff, Srs., claimed Schedule C                  
          deductions, to which they were not entitled, pertaining to a                
          Christmas tree farm.  The Michoff, Srs., never sold any trees               
          from the tree farm.  On brief, the Michoff, Srs., contend that              
          they entered the tree farm business with the intent to make a               
          profit.  “Petitioner has the burden of proof as to both the                 
          deductibility and substantiation of her claimed business                    

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