Curtis G. and Edna L. Lockett - Page 5

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               In the notice of deficiency, respondent disallowed all of              
          the expenses claimed for the 2 years in question on the ground              
          that petitioners "did not establish that the business expenses              
          shown on your tax return were paid or incurred during the taxable           
          year and that the expenses were ordinary and necessary to your              
               On Schedule A, Itemized Deductions, of their 1991 return,              
          petitioners claimed an itemized deduction for the following:                

          Uniform rental                     $  360.00                                
          Leftover equipment expenses         5,435.00                                
          Less 2% (sec. 67(a))                 (188.44)                               
          Deduction claimed                $5,606.56                                  

          Respondent disallowed that amount on the ground that no                     
          information was provided to support the claimed deduction.                  
               The determinations of the Commissioner in a notice of                  
          deficiency are presumed correct, and the taxpayer bears the                 
          burden of proving that the determinations are incorrect.  Rule              
          142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).                       
               When this case was originally heard, the Court, after                  
          hearing the testimony of petitioner and one witness for                     
          respondent, recessed the trial because petitioner had no books              
          and records to present.  Petitioner stated that his books and               
          records were held at different places over the United States;               
          that he would gather his records and meet with counsel for                  
          respondent; and that, if a settlement of the case was not                   

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