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related penalty under section 6662(a).
OPINION
Each petitioner bears the burden of proving that respon-
dent’s determinations in the notice that respondent issued to
such petitioner is erroneous. See Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933).
We must determine whether: (1) Delaware Corporation’s
payments during 1994 of the 1994 Caroline County farm expenses
and the 1994 Virginia Beach property expenses and during 1995 of
the 1995 Virginia Beach property expenses (collectively, the
disputed property expenses) constitute constructive dividends to
Ms. Havens for those respective years that Delaware Corporation
is not entitled to deduct; (2) Delaware Corporation is entitled
for 1994 to the 1994 Virginia Beach property depreciation deduc-
tion and for 1995 to the 1995 Virginia Beach property deprecia-
tion deduction (collectively, the Virginia Beach property depre-
ciation deductions); (3) Delaware Corporation’s payments during
1994 of the legal fees with respect to the Mitchums Creek prop-
erty constitute constructive dividends to Mr. Barber for that
year that Delaware Corporation is not entitled to deduct;
(4) Delaware Corporation’s payments during 1994 of the 1994 child
care expenses and during 1995 of the 1995 child care expenses
(collectively, the disputed child care expenses) constitute
constructive dividends to Mr. Barber for those respective years
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