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defined as an ad valorem tax that is imposed on an annual basis
in respect of personal property. Thus, an ad valorem auto
license fee is deductible as a personal property tax, whereas an
annual flat registration fee is not deductible. See sec.
164(a)(2); Mann v. Commissioner, T.C. Memo. 1975-74; sec. 1.164-
3(c), Income Tax Regs. In 1993 and 1994, respectively,
petitioner and/or her family members paid $268 and $207 in fees
to the California DMV for the registration and licensing of four
different vehicles. The record does not indicate what portion of
these fees was an annual flat registration fee. Respondent,
however, conceded that all of these DMV registration fees are ad
valorem taxes.6
After respondent’s concession, the only remaining issue
regarding these DMV registration fees is whether they were
imposed on petitioner. Generally, personal property taxes are
only deductible by the taxpayer upon whom they are imposed. See
sec. 1.164-1(a), Income Tax Regs. Thus, in order to be entitled
to these deductions, petitioner bears the burden of establishing
ownership of the vehicles in question. See Rule 142(a). During
1993 and 1994, only two of the cars for which petitioner is
attempting to deduct DMV registration fees were actually
6 Petitioner also contends that she is entitled to deduct
smog certification expenses and driver’s license renewal fees.
These expenses, however, are not ad valorem fees and are
therefore not deductible by petitioner.
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