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In 1993, petitioner contributed $290 to the United Christian
Church, and she gave $3,000 to the "Most Worshipful United Grand
Lodge A.F. & A.M. Inc." of Los Angeles, California. Petitioner
testified that she also gave "approximately $3,000" in cash to
the B-Ball Association (B-Ball), a youth organization in Carson,
California.
Petitioner's 1993 Form 1040 reported $111,737 of itemized
deductions on Schedule A, Itemized Deductions. The reported
deductions are broken down as follows:1
Real estate taxes . . . . . . . . . . . . . $8,798
Department of motor vehicle tax . . . . . . 916
Home mortgage interest . . . . . . . . . . 56,600
Contributions by cash or check . . . . . . . 3,000
Gambling losses . . . . . . . . . . . . . . 50,000
Respondent determined that petitioner was not entitled to any of
these deductions because she had not substantiated her
entitlement to them.
OPINION
Petitioner must prove that respondent's determinations set
forth in the notice of deficiency are incorrect. Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933). Petitioner also
must prove her entitlement to any deduction. Deductions are
strictly a matter of legislative grace, and petitioner must show
that her claimed deductions are allowed by the Code. Petitioner
1 The difference between the sum of these deductions and the
reported $111,737 amount is attributable to the "phased-out"
deductions. See sec. 67.
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