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of proving that he is entitled to the claimed deduction for
either year.
4. Parking/Tolls
Petitioner claimed a deduction for parking/tolls of $2,978
for the 1993 taxable year. Neither petitioner nor respondent
conceded the issue in their stipulations, or argued the point in
brief or at trial. However, petitioner has the burden of proof.
See Rule 142(a). Accordingly, in the absence of any evidence
offered by petitioner with respect to this issue, respondent's
determination is sustained. See Rule 149(b).
B. Mortgage Points
Petitioner claims he is entitled to a $5,280 deduction under
Schedule A for home mortgage points in 1994. Respondent
disallowed petitioner's deduction for mortgage points due to lack
of substantiation.
There is no evidence to substantiate petitioner's deduction
for mortgage points in 1994. As a result, we sustain
respondent's determination regarding this deduction.
C. Accuracy-Related Penalty
The final issue is whether petitioner is liable for the
accuracy-related penalty under section 6662(a) for 1993 and 1994.
Section 6662(a) imposes a penalty in an amount equal to 20
percent of the portion of the underpayment of tax attributable to
a taxpayer's negligence, disregard of rules and regulations, or
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