- 15 -
deductions. See sec. 62(a); see also sec. 67(a), imposing a 2-
percent floor on miscellaneous itemized deductions. And for
1997, petitioner’s allowable itemized deductions, including
potentially $1,400 of section 183(b) deductions, do not exceed
the standard deduction for that year. See sec. 63(c). See also
infra subdivision “C” regarding charitable contributions
deductions.
C. Charitable Contribution Deductions
Respondent disallowed petitioner’s deduction for charitable
contributions for 1997. However, at trial, respondent conceded
that petitioner is entitled to a deduction in the amount of
$1,500. Petitioner bears the burden of proving that he is
entitled to a deduction in a greater amount.8
At trial, petitioner failed to introduce any persuasive
evidence that would substantiate the making of charitable
contributions in an amount greater than that conceded by
respondent. See Higbee v. Commissioner, 116 T.C. 438, 443-444
(2001); Jennings v. Commissioner, T.C. Memo. 2000-366, affd. 19
8 As previously noted, sec. 7491(a)(1) as a general rule
places on the Commissioner the burden of proof with respect to
factual issues relevant to ascertaining the taxpayer’s liability
for income tax. However, this burden-shifting rule applies only
if, inter alia, the taxpayer has complied with substantiation
requirements and has maintained all required records. Sec.
7491(a)(2)(A) and (B); see Higbee v. Commissioner, 116 T.C. 438,
441 (2001); Sykes v. Commissioner, T.C. Memo. 2001-169. Because
petitioner did not comply with sec. 7491(a)(2)(A) and (B), we
decide the issue before us without regard to the general burden-
shifting rule of sec. 7491(a)(1).
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