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T.C. Memo. 1991-385. We find that the bank statements
substantiate petitioner’s testimony regarding the charges
in the aggregate amount of $233.10 that are labeled as
“analysis charges”.
Petitioners also claim a deduction in the amount of
$936 for lottery service charges. Respondent concedes the
deductibility of that amount.
Petitioners claim a deduction for payments to the
Pennsylvania Lottery in the amount of $10,561. In support
thereof, they introduced a check drawn by petitioner to the
order of “cash” in the amount of $2,200 and a check drawn
by petitioner to his own order in the amount of $8,361.15.
They also introduced the copy of a cashier’s check that
appears to be drawn to the order of the Pennsylvania
Lottery in the amount of $8,361.15. Petitioner testified:
“The Pa Lottery, I owe them $10,562 because I lost the
tickets.” Petitioners introduced no invoices or
correspondence from the Pennsylvania Lottery regarding
these alleged payments, and they did not deduct these
payments on their original return. Petitioner’s testimony
concerning the nature of these payments is vague, confus-
ing, and unbelievable. We find that petitioners have not
substantiated their eligibility to deduct these payments.
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