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After applying the 2-percent limitation, petitioner and Ms.
Barber claimed miscellaneous itemized deductions of $35,790.
On their joint 1994 Federal income tax return, petitioner
and Ms. Barber reported gross income in the amount of $63,787.
Petitioner's share of the gross income was $1,728. The balance
of the gross income reported on the joint return was attributable
to Ms. Barber. Petitioner and Ms. Barber both signed the joint
return.
Respondent determined that petitioner is not entitled to the
miscellaneous deductions he claimed on his 1994 Federal income
tax return. In a related case, Barber v. Commissioner, docket
No. 10083-98S, involving the 1994 taxable year, respondent agreed
to a reduced deficiency. The reduced deficiency in that case
resulted from respondent's concession that Ms. Barber had
substantiated claimed job expenses and miscellaneous deductions
of $17,091. Accordingly, respondent in this case has conceded
that petitioner is entitled to miscellaneous itemized deductions
of $17,091.
Petitioner has failed to introduce evidence that
demonstrates that he is entitled to claim miscellaneous itemized
deductions in excess of the amount conceded by respondent.
Deductions are a matter of legislative grace. See INDOPCO, Inc.
v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v.
Helvering, 292 U.S. 435 (1934). A taxpayer bears the burden of
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