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temporary regulation, petitioner has failed to carry his burden
of showing that he participated in the Chicken Bar business on a
regular, continuous, and substantial basis during the year at
issue and that he should be treated as having materially
participated in the Chicken Bar business under section 1.469-
5T(a)(7), Temporary Income Tax Regs., 53 Fed. Reg. 5726 (Feb. 25,
1988). See sec. 469(h)(1).
Based on our examination of the entire record before us, we
find that petitioner has failed to carry his burden of
establishing that he is to be treated as having materially
participated in the Chicken Bar business within the meaning of
section 469(h)(1) and the regulations thereunder on which he
relies.
Tacoma Property
Respondent determined that petitioner is not entitled to
deduct petitioner’s claimed traveling expenses of $4,896.
Although not altogether clear, petitioner appears to contend that
not only is respondent’s determination wrong, but he is entitled
to deduct an additional $760.75 of claimed traveling expenses
with respect to the Tacoma property, or a total of $5,656.75.22
22The parties stipulated, and therefore respondent concedes,
that petitioner paid the following expenses:
(continued...)
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