5
Schroeder claimed medical expenses, other taxes, and other
miscellaneous deductions in the respective amounts of $5,093,
$998, and $1,160.
In the notice of deficiency, respondent increased
petitioner's income by $170 to reflect unreported wages earned by
Mrs. Schroeder. Respondent determined that petitioner was
required to include in income Social Security benefits in the
amount of $5,461. Respondent determined that petitioner was
liable for self-employment taxes in the amount of $4,191.
Respondent disallowed a portion of petitioner's claimed deduction
for medical expenses in the amount of $265 as a computational
result of the adjustments to petitioner's income. Respondent
also disallowed a portion of petitioner's claimed deduction for
taxes in the amount of $9994 as personal expenses. Respondent
disallowed a portion of petitioner's miscellaneous itemized
deductions in the amount of $1,125 as personal expenses.
Respondent allowed a deduction for one-half of the self-
employment taxes determined, or $2,096. Respondent further
determined an accuracy-related penalty in the amount of $244 on a
portion of the deficiency in the amount of $1,222.
Respondent's determinations are presumed correct, and
petitioner has the burden of proving them erroneous. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
4 The difference between this and the amount claimed appears
to be due to rounding. Respondent also decreased income by $1.
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