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U.S. Individual Income Tax Return, was a Schedule C which listed
seven different activities: (1) Richard L. Field, Ph.D,
Consulting Engineer; (2) Sol Pub Co.; (3) Field Investment
Management; (4) Field Oil and Gas; (5) Field Vehicle Sales; (6)
Field Real Estate; and (7) Field Entertainment.
Petitioner was also a volunteer with the Houston Symphony
Chorus (Chorus). From July 8 through 17, 2000, he traveled with
the Chorus on a tour of England and Wales at a cost of $1,545.93.
Petitioner deducted the travel expenses related to this tour as
charitable contributions on Schedule A.
Discussion
Generally, the Commissioner’s determinations in a notice of
deficiency are presumed correct, and the taxpayer has the burden
of proving that those determinations are erroneous. See Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). In some
cases the burden of proof with respect to relevant factual issues
may shift to the Commissioner under section 7491(a). Petitioner
did not present evidence or argument that he satisfied the
requirements of section 7491(a). Therefore, the burden of proof
does not shift to respondent.
A. Deductions Claimed on Schedule C
Tax deductions are a matter of legislative grace with a
taxpayer bearing the burden of proving entitlement to the
deductions claimed. Rule 142(a)(1); INDOPCO, Inc. v.
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