Estate of Haines B. Gaffner - Page 7




                                        - 7 -                                         
          petitioners’ document to establish petitioners’ respective                  
          positions on the various issues that remain in these cases.                 
          Claimed Rental Income for 1996                                              
               Petitioners contend that they have rental income for 1996              
          from the Warren Avenue rental property of $88,744.73, and not               
          $108,000 as determined by respondent.  On the record before us,             
          we reject petitioners’ contention.  We find on that record that             
          petitioners have failed to carry their burden of showing that               
          during 1996 they received only $88,744.73 of rental income from             
          the Warren Avenue rental property.4                                         
          Claimed Rental Deductions for 1996                                          
               Petitioners contend that they are entitled to deduct for               
          1996 rental expenses totaling $98,103.07.  On the record before             
          us, we reject petitioners’ contention.  We find on that record              
          that petitioners have failed to carry their burden of showing               
          that they are entitled to deduct for 1996 a total of $98,103.07             
          as rental expenses.                                                         
          Other Deductions Claimed for the Years at Issue                             
               Petitioners contend that they are entitled to deduct for               
          each of the years at issue the following amounts which they                 



               3(...continued)                                                        
          tures incurred by those attorneys.                                          
               4We note that, pursuant to Rule 90(c), petitioners are                 
          deemed to have admitted that during 1996 they received $108,000             
          of rental income from the Warren Avenue rental property.                    





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