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of title to plaintiff of the BMW automobile at issue in this
litigation.
On or about January 30, 2001, petitioner filed his Form
1040, U.S. Individual Income Tax Return, for taxable year 2000.
On Schedule C, Profit or Loss From Business, attached to the
return, petitioner claimed a car and truck expense deduction of
$5,126.3 Petitioner also claimed, on Schedule C, a legal and
professional service expense deduction of $6,000.
Subsequently, respondent determined that petitioner was not
entitled to $2,710 of the claimed Schedule C car and truck
expense deduction nor any portion of the claimed Schedule C legal
and professional service expense deduction. Accordingly,
respondent issued to petitioner a notice of deficiency
determining a deficiency of $3,346 in petitioner’s 2000 Federal
income tax.
Discussion
As a general rule, the determinations of the Commissioner in
a notice of deficiency are presumed correct, and the taxpayer
bears the burden of proving the Commissioner’s determinations in
the notice of deficiency to be in error. Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933). As one exception to this
3At trial, petitioner conceded, that due to a
miscalculation, the proper amount of the car and truck expense
deduction based on mileage traveled should have been $4,544 (this
amount is rounded to the nearest dollar).
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