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business expense deduction of $2,920.56 under section 162(a) as
other expenses for the year 2000.3
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Memphis, Tennessee.
At the time of trial, petitioner was employed by the city of
Memphis as a firefighter. In addition, petitioner was also
employed by the Memphis Housing Authority during the years 2000
and 2001. In his position with the Housing Authority, petitioner
patrolled apartments and carried a gun but was unable to make
arrests. If a problem occurred, petitioner merely detained the
individual or individuals in question and notified the police.
During the year 2000, petitioner’s niece, Tymiesha
Somerville, moved into his household. She arrived in February
after being abandoned by her mother. Although Tymiesha’s
grandmother occasionally brought her gifts, petitioner was
3 Generally, the burden of proof is on the taxpayer.
Rule 142(a)(1). The burden of proving facts relevant to the
deficiency may shift to the Commissioner under sec. 7491(a) if
the taxpayer establishes compliance with the requirements of sec.
7491(a)(2)(A) and (B) by substantiating items, maintaining
required records, and fully cooperating with the Secretary’s
reasonable requests. Prior to trial, petitioner did not
cooperate with respondent in producing books and records to
substantiate his expenses. All of the concessions by respondent
were based on documentation produced by petitioner at trial. The
burden of proof, therefore, did not shift to respondent under
sec. 7491(a).
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Last modified: May 25, 2011