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deductions except some receipts for manicures, the costs of which
she deducted as ordinary and necessary business expenses.
Respondent disallowed all of petitioner's claimed itemized
deductions.
Petitioner claimed an education credit for school supplies
she had purchased for students in her class over the course of 5
years. Petitioner did not have receipts for the items she
claimed she purchased. Respondent disallowed petitioner's
claimed education credit.
Discussion
The Commissioner's determinations are presumed correct, and
the taxpayer bears the burden of proving otherwise. Welch v.
Helvering, 290 U.S. 111, 115 (1933). Moreover, deductions are a
matter of legislative grace, and the taxpayer bears the burden of
proving that she is entitled to any deduction claimed. New
Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934); Welch v.
Helvering, supra. This includes the burden of substantiation.
Hradesky v. Commissioner, 65 T.C. 87, 90 (1975), affd. per curiam
540 F.2d 821 (5th Cir. 1976). Under section 7491(a)(1), the
burden of proof may shift to the Commissioner. Because
petitioner failed to meet the requirements of section 7491(a)(2),
the burden of proof does not shift to respondent.
Petitioner has not provided any evidence that the
expenditures were ordinary and necessary expenses of her
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