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Claimed Rental Expense Deductions
In Schedules E of their 1996 and 1997 joint returns, peti-
tioners claimed rental expense deductions of $29,382.66 and
$17,438, respectively, with respect to the Doon Way residence.
Respondent determined to disallow those claimed deductions.
We turn first to the rental expense deductions that peti-
tioners claimed in Schedule E of their 1996 joint return. It is
respondent’s position that petitioners are not entitled to the
rental expense deductions claimed for 1996 because they have
failed to establish (1) that the expenses in question were
incurred or, if incurred, that those expenses were incurred with
respect to the Doon Way residence and (2) that those rental
expense deductions are not disallowed by section 280A. Petition-
ers introduced no evidence supporting their entitlement to those
deductions. On the instant record, we find that petitioners have
failed to carry their burden of proving that they are entitled to
deduct the rental expenses claimed in Schedule E of their 1996
joint return.
We turn next to the rental expense deductions that petition-
ers claimed in Schedule E of their 1997 joint return. On brief,
respondent concedes that petitioners incurred certain rental
expenses with respect to the Doon Way residence.14 However,
14At trial, petitioners introduced into the record certain
checks to establish that during 1997 they paid certain expenses
for advertising, cleaning and maintenance, utilities, and insur-
ance. Those checks, when totaled for each such category of
expense, exceed the total amount of expenses that petitioners
(continued...)
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