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Petitioners timely filed their 1989 Federal income tax
return. Petitioners' 1990 Federal income tax return was filed on
July 30, 1991. Petitioners' 1991 Federal income tax return was
filed on August 14, 1992. Petitioners did not request or receive
any extension of time to file their returns for 1990 or 1991.
OPINION
Petitioners bear the burden of proving that respondent's
determination is erroneous. Rule 142(a); INDOPCO, Inc. v.
Commissioner, 503 U.S. 79, 84 (1992); Rockwell v. Commissioner,
512 F.2d 882, 886 (9th Cir. 1975), affg. T.C. Memo. 1972-133.
This burden includes substantiating the amount of deductions
claimed. Hradesky v. Commissioner, 65 T.C. 87, 90 (1975), affd.
per curiam 540 F.2d 821 (5th Cir. 1976).
Schedule C Income--1989
Petitioners argue that respondent should be required to
accept their 1989 Form 1040X, which reflects decreased gross
receipts for Tolbert's Construction. Petitioners contend that
their original 1989 Schedule C was incorrect because it included
amounts received in 1990 for the Hecht job.
Petitioners cite C.H. Mead Coal Co. v. Commissioner, 106
F.2d 388 (4th Cir. 1939), revg. 38 B.T.A. 1163 (1938), in support
of their position. In C.H. Mead Coal Co., the taxpayer filed an
amended return to make an election for computation of a depletion
allowance when the election was omitted from the original return.
In deciding that the Commissioner abused her discretion in
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