Elliot Virgil Wilkerson - Page 15

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          Williams v. United States, supra; Vanicek v. Commissioner, 85               
          T.C. 731 (1985).                                                            
               C.  Personal Deductions                                                
                    1.  Deductions for State and Local Taxes                          
               As relevant herein, section 164(a) provides for the                    
          deduction of (1) State and local real property taxes; (2) State             
          and local personal property taxes; and (3) State and local income           
          taxes paid or accrued within the taxable year.                              
               Petitioner failed to produce any evidence to show that he              
          paid the taxes claimed on his revised Form 1040, nor did he offer           
          any testimony concerning those deductions.  Therefore, petitioner           
          has not met his burden of proof.  Accordingly, petitioner is not            
          entitled to claim deductions on Schedule A for taxes paid.                  
                    2.  Casualty Loss Deduction                                       
               As relevant to the present case, section 165(a) and (c)(3),            
          subject to limitations, allows an individual to claim a deduction           
          for a loss of property not connected with a trade or business               
          that arises “from fire, storm, shipwreck, or other casualty, or             
          from theft”.  Personal casualty losses are deductible in the year           
          the loss is sustained.  Sec. 165(a), (h)(3)(B); sec. 1.165-                 
          7(a)(1), Income Tax Regs.  A loss is “treated as sustained during           
          the taxable year in which the loss occurs as evidenced by closed            
          and completed transactions and as fixed by identifiable events              

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