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Memo. 1997-388; Markham v. Commissioner, T.C. Memo. 1991-
430; Eschweiler v. Commissioner, T.C. Memo. 1989-601.
Petitioner bears the burden of proving that
respondent's determination of liability for the self-
employment tax is erroneous. See Rule 142(a). Petitioner
did not present any evidence relating to this issue at
trial and does not address the issue in his posttrial
briefs. Accordingly, we sustain respondent's determination
that petitioner is liable for the self-employment tax with
respect to the income he realized in 1983 from selling
marijuana.
Deduction for Legal Expenses
On Schedule A attached to his 1983 tax return,
petitioner claimed a deduction of $7,500 for legal
expenses. This deduction is listed on petitioner's
return as "LEGAL FEES PROTECTION OF INCOME". Respondent
disallowed this deduction on the ground that petitioner
failed to establish either that the expenses were actually
incurred or that they are deductible under section 212.
In his posttrial briefs, petitioner states that he did not
keep records relating to the claimed deduction, and that
the attorney who rendered the legal services has since
died. Petitioner argues that "Respondent never presented
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