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actually paid, are personal expenses and not deductible trade and
business expenses under section 162.
In reaching our holdings herein, we have considered all
arguments made, and to the extent not mentioned above, we
conclude they are moot, irrelevant, or without merit.2
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent as to
petitioner John Awadallah, and
an order of dismissal and
decision will be entered as to
petitioner Susan Malaty.
2 Petitioner contends that the burden of proof should
rest with respondent pursuant to sec. 7491(a). Petitioner failed
to comply with the requirements of sec. 7491(a)(2), such as
maintaining records. Therefore, the burden of proof remains with
petitioner. See Higbee v. Commissioner, 116 T.C. __ (2001).
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