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that the amount of $400, paid to an attorney in connection with
obtaining a lease for the W. 58th Street apartment, is properly
deductible, because, as we have found above, she used that
apartment for income-producing purposes.
Petitioner’s testimony and the introduction of a cancelled
check indicates that she paid her brother $150 in 1990 for
appraisal fees concerning some property in Ohio that was
inherited from their father. Petitioner argues that she, as Real
Services, might have been interested in selling the property at a
profit and is therefore entitled to deduct this $150. As was the
case with the 1989 Hawaiian property expenditures, however,
petitioner has failed to show that the $150 qualifies as a
deduction. She testified that, when the property was sold, “Real
Services was returned $175 in regard to this loan”. It thus
appears that her check for $150, rather than being a deductible
expense, was a loan or advance to her brother.
C. Interest Deductions in 1990
Petitioner borrowed money from a number of people in 1990
and now claims that she should be allowed to deduct the interest
she paid to her lenders. Petitioner, however, has failed to
establish that she actually paid such interest. As noted above,
she borrowed $4,000 from Michael L. and, a few months later,
wrote him a check in repayment of $4,800. But the repayment
check was dishonored, and Mr. L. acknowledged that his loan was
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