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Petitioner must prove that respondent's determination set
forth in the notice of deficiency is incorrect1. Rule 142(a);
Welch v. Helvering, 290 U.S. 111, 115 (1933). Petitioner must
also prove his entitlement to any claimed deduction. Deductions
are strictly a matter of legislative grace, and petitioner must
show that his claimed deductions are allowed by the Code. New
Colonial Ice Co. v. Helvering, 292 U.S. 435 (1934).
The only documentary evidence on the record tending to
establish petitioner's entitlement to itemized deductions
consists of receipts for medical and dental expenses amounting to
$2,906. In his testimony, petitioner alluded to the existence of
additional documentation and additional allowable expenses.
However he never presented any such documentation to the Court.
Based on petitioner's somewhat confused and self-contradictory
testimony, we are unable to conclude that he is entitled to
itemized deductions beyond those reflected in the stipulation of
facts. Those amounts are less than the allowable standard
deduction for the year at issue. Respondent's determination that
1 The examination of petitioner's return began before
July 23, 1998. Therefore sec. 7491, which was added to the Code
by the Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. 105-206, sec. 3001(a), 112 Stat. 685, 726, and
which shifts the burden of proof to respondent in certain
circumstances, does not apply to this matter.
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