Sanford M. and Sally Kirshenbaum - Page 17




                                       - 16 -                                         
          supra.                                                                      
               Accordingly, because petitioner’s MAGI plus one-half of his            
          benefits exceeds the adjusted base amount, a portion of his                 
          Social Security benefits is taxable.  See sec. 86(a)(2), (c)(2).            
          Thus, we sustain respondent’s determination on this issue.                  
               C.  Petitioner’s IRA Deductions                                        
               As a preliminary matter, we note that deductions are                   
          strictly a matter of legislative grace, and a taxpayer bears the            
          burden of proving his or her entitlement to the claimed                     
          deductions.18  Rule 142(a)(1); see New Colonial Ice Co. v.                  
          Helvering, 292 U.S. 435, 440 (1934); Welch v. Helvering, 290 U.S.           
          111, 115 (1933); cf. sec. 7491(a)(2).  Taxpayers are required to            
          maintain records sufficient to substantiate their claimed                   
          deductions.  See sec. 6001; sec. 1.6001-1(a), Income Tax Regs.              
               Generally, a taxpayer is entitled to a deduction for                   
          qualified retirement contributions.  Sec. 219(a); sec. 1.219-               
          1(a), Income Tax Regs.  As relevant herein, section 219(e)                  
          defines a qualified retirement contribution as “any amount paid             
          in cash for the taxable year by or on behalf of an individual to            
          an individual retirement plan for such individual’s benefit.”19             

               18  Because petitioner has not established that he fully               
          complied with the substantiation requirements of sec.                       
          7491(a)(2)(A), we decide the issue before us without regard to              
          sec. 7491(a)(1).                                                            
               19  Sec. 7701(a)(37) defines an individual retirement plan             
          as an individual retirement account described in sec. 408(a) and            
                                                             (continued...)           




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