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Accordingly, respondent’s determination on this issue is
sustained.
5. Schedule E Expenses
Respondent disallowed deductions for a commission expense,
insurance expenses, association dues, a utility expense, and $290
of the painting expense claimed on Schedule E of petitioner’s
individual return, for a total of $1,246 of disallowed
deductions.
Petitioner produced copies of canceled checks, bills, and
invoices to substantiate her claimed commission expense,
association dues, and painting expense. We are satisfied that
petitioner has provided credible evidence relating to the claimed
commission expense of $288, the dues expense of $188, and the
painting expense of $652, and she is entitled to deduct these.
Petitioner has not provided any credible evidence substantiating
the claimed insurance expenses of $471 or the claimed utility
expense of $9. Accordingly, the claimed deductions for insurance
expenses and utility expense are disallowed.
6. NOL Carryover
On her 1996 tax return petitioner claimed an NOL carryover
of $56,699 from her 1991 tax year. Petitioner produced a copy of
the first page of her individual 1991 Federal income tax return,
which reflects a negative adjusted gross income of $25,803.
Petitioner claims that the NOL from 1991 was not eliminated by
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