Estate of David J. Dickerson, Deceased, Dorothy Dickerson, Executor and Dorothy Dickerson, et al. - Page 36

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          with regard to an alleged limousine service.  Respondent's                  
          determinations carry the presumption of correctness.  Michoff,              
          Jr., must establish that he is entitled to the claimed                      
          deductions.  Rule 142(a).  Deductions are a matter of legislative           
          grace; petitioner has the burden of showing that he is entitled             
          to any deduction claimed.  New Colonial Ice Co. v. Helvering, 292           
          U.S. 435, 440 (1934).                                                       
               Michoff, Jr., attempts to meet his burden of proof through             
          his own testimony as well as various receipts.  On brief,                   
          Michoff, Jr., had no objection to the following proposed findings           
          of fact by respondent relating to the receipts:                             
                    The receipts are deficient as follows:                            
                    a.  The copy of the receipt in the amount of                      
               $405.61 does not indicate what it's for, or who issued                 
               it, or when it was made.                                               
                    b.  A receipt in the amount of $18.18 is for the                  
               1988 tax year.                                                         
                    c.  A receipt in the amount of $49.19 is for the                  
               1990 tax year.                                                         
                    d.  A receipt in the amount of $4.91 is for the                   
               1991 tax year.                                                         
                    e.  The All Parts Auto Store receipts, B&M                        
               Automotive Parts receipts, Carl Chevrolet receipts,                    
               Kragen Auto receipts, Checker Schuck's Kragen receipt,                 
               49er Auto Parts invoice, Color-rite Paint Co. invoice,                 
               C&H Paint & Equipment Supply invoice, and Carl                         
               Chevrolet invoice do not indicate whether they are for                 
               a limousine activity or for some other use, such as                    
               personal use.                                                          
                    f.  Many of these items are invoices and do not                   
               indicate that payments were made.                                      
                    g.  The Swift Dodge document statement for $250.00                
               is an invoice and not a receipt.                                       

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