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record that petitioner provided over one-half of her mother's
support, as required by section 152(a). She is not entitled to a
dependency exemption in 1990.
Petitioner claimed on Schedule A of her return for 1990
certain allegedly job-related expenses. The largest of those
expenses was for legal fees incurred in a lawsuit brought by
petitioner. Petitioner acknowledged that she was subsequently
reimbursed for these fees. Although petitioner presented copies
of checks that she claims represented the attorney's fees that
she incurred, she presented neither bills nor corroborating
testimony explaining the nature of the litigation, the nature of
the services provided, or the status of her right to
reimbursement during 1990. If, as suggested by the attachment to
her 1990 Form 1040, the litigation related to "damages for
defamation of character" that "are not includible in gross
income", attorney's fees in securing such damages would not be
deductible. Sec. 265(a)(1); Bent v. Commissioner, 87 T.C. 236,
251 (1986), affd. 835 F.2d 67 (3d Cir. 1987). Petitioner has
provided neither a factual nor a legal predicate for deduction of
the attorney's fees, and no deduction may be allowed.
Petitioner admits that she claimed deductions for personal
expenses relating to her home, asserting:
Petitioner, as head of household with a dependent
mother, is allowed to deduct household expenses such as
insurance on petitioner's mother's home, repairs on the
shed and roof of the house due to decay and leakage as
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