- 143 -
for 1991 relating to the Church Street property,97 petitioner
contends that he has substantiated those expenses. In support of
that contention, petitioner relies on a copy of the front side of
a check for $1,611.10 dated September 27, 1990, that was payable
to Markfel Realty and that petitioner signed (petitioner’s
September 27, 1990 check to Markfel Realty). We are not satis-
fied from that copy that that check was ever negotiated, let
alone negotiated by Markfel Realty.98 Even if we were to find
that petitioner’s September 27, 1990 check to Markfel Realty was
negotiated by Markfel Realty, on the instant record, we find that
petitioner has failed to carry his burden of showing that that
check represented an amount that petitioner paid in 1991 for
expenses relating to the Church Street property. On the record
before us, we find that petitioner has failed to carry his burden
of establishing that he is entitled to deduct for 1991 any of the
claimed Schedule E expenses relating to the Church Street prop-
97Petitioner makes no argument on brief as to $503.90 of the
disallowed claimed Schedule E expenses for 1991 relating to the
Church Street property that petitioner placed in dispute in the
petition and that respondent has not conceded. We conclude that
petitioner has abandoned contesting $503.90 of the claimed
Schedule E expenses for 1991 that respondent disallowed in the
notice for 1991 and 1992. See Rybak v. Commissioner, 91 T.C. at
566 n.19.
98Assuming arguendo that we had been satisfied from the copy
of the front side of petitioner’s September 27, 1990 check to
Markfel Realty that that check was negotiated, we are not satis-
fied from that copy or from any other evidence in the record that
Markfel Realty deposited and/or cashed that check, nor do we know
from the record the date on which that check was negotiated. For
example, Markfel Realty could have endorsed that check to peti-
tioner, who in turn deposited and/or cashed it.
Page: Previous 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 NextLast modified: May 25, 2011