Wilbur T. Hawks, Sr., and Betty W. Hawks - Page 7

                                        - 7 -                                         
          F.2d 376, 379 (8th Cir. 1987); Bay Sound Transp. Co. v. United              
          States, 410 F.2d 505, 511 (5th Cir. 1969).                                  
               Petitioners contend that they paid $26,435 in 2000 and                 
          $29,354 in 2001 for medical and dental expenses, $3,073 in 2000             
          and $3,225 in 2001 for real estate taxes, $833 in 2000 and $419             
          in 2001 for other taxes, $99 in 2000 for home mortgage interest,            
          $3,515 in 2001 for cash contributions, and $1,453 in 2000 for               
          miscellaneous expenses, and made noncash contributions worth $500           
          in 2000 and $100 in 2001.  Petitioners offered no evidence.                 
               We conclude that petitioners are not entitled to more                  
          itemized deductions than respondent allowed for 2000 and 2001.              
          C.   Whether Petitioners May Deduct Net Operating Loss                      
               Carryforwards and Carrybacks                                           
               Petitioners contend that they may deduct NOL carryforwards             
          and carrybacks.  We disagree.                                               
               To carry forward or carry back NOLs, petitioners must prove            
          the amount of the NOL carryforward or carryback.  See Jones v.              
          Commissioner, 25 T.C. 1100, 1104 (1956), revd. and remanded on              
          other grounds 259 F.2d 300 (5th Cir. 1958).  Tax returns alone do           
          not establish that a taxpayer is entitled to NOL carryforwards or           
          carrybacks.  Wilkinson v. Commissioner, 71 T.C. 633, 639 (1979);            
          Roberts v. Commissioner, supra at 837, 839.  Petitioners offered            
          no evidence about their NOL carryforwards or carrybacks.  We                
          conclude that petitioners are not entitled to NOL carryforward or           
          carryback deductions in the years in issue.                                 





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