Rilwan Adisa Salami - Page 6

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          matter of legislative grace, and petitioner bears the burden of             
          proving his entitlement to any deduction claimed.  Rule 142(a);             
          INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); New                  
          Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).                    
          Petitioner's burden includes the requirement that he substantiate           
          any deductions claimed.  Hradesky v. Commissioner, 65 T.C. 87               
          (1975), affd. per curiam 540 F.2d 821 (5th Cir. 1976).                      
               Section 274(d)(4) provides that no deduction shall be                  
          allowed with respect to any listed property, defined in section             
          280F(d)(4)(A) to include passenger automobiles, unless the                  
          taxpayer meets strict substantiation rules.  However, section               
          280F(d)(5)(B) provides that the term "passenger automobile" does            
          not include any vehicle used by the taxpayer directly in the                
          trade or business of transporting persons or property for                   
          compensation or hire.  Since petitioner's claimed deductions are            
          for his use of passenger automobiles as taxicabs, section                   
          274(d)(4) is not applicable in this case.                                   
               Notwithstanding the nonapplicability of section 274(d)(4),             
          petitioner failed to present any records that show that he is               
          entitled to business expense deductions with respect to his                 
          taxicabs in excess of the amounts allowed by respondent.  The               
          only receipts provided by petitioner are for repairs made to his            
          taxicab during 1993.  Such receipts are partially illegible and             
          do not exceed the amount allowed by respondent.  Petitioner has             
          failed to meet his burden of proof on this issue.  Rule 142(a).             

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