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6001; Meneguzzo v. Commissioner, 43 T.C. 824, 831-832 (1965);
sec. 1.6001-1(a), Income Tax Regs. The taxpayer also bears the
burden of substantiating the amount and purpose of the claimed
deductions. Hradesky v. Commissioner, 65 T.C. 87, 90 (1975),
affd. per curiam 540 F.2d 821 (5th Cir. 1976); sec. 1.6001-1(a),
Income Tax Regs.
In the instant case, the only evidence petitioner presented
supporting his claimed Schedule C deductions was his own
uncorroborated testimony, which was vague and did not elaborate
on any of the claimed Schedule C expenses. This Court is not
compelled to accept as true uncorroborated evidence of an
interested witness even though uncontradicted. Marcella v.
Commissioner, 222 F.2d 878, 883 (8th Cir. 1955), affg. in part
and vacating in part a Memorandum Opinion of this Court.
Accordingly, we hold that petitioner has failed to prove that he
is entitled to the claimed Schedule C deductions for taxable year
2002.
Section 32(a)(1) provides that an eligible individual shall
be allowed an earned income credit against his income tax.
However, in the case of a married individual, section 32(d)
provides that section 32 applies only if the individual filed a
joint return. As of the date of trial, respondent’s transcript
of account contained no evidence that petitioner had filed a
joint return for taxable year 2000. Accordingly, we hold that
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