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establishing his entitlement to any of the deductions that he is
claiming.6
Claimed Medical and/or Dental Expenses
Petitioner presented no evidence and advances no argument
with respect to the medical and/or dental expenses for which he
claims a deduction.
On the record before us, we find that petitioner has failed
to carry his burden of establishing that he is entitled for his
taxable year 2002 to the deduction that he claims for medical
and/or dental expenses.
Claimed Charitable Contributions
Section 170(a) allows a deduction for any charitable contri-
bution, as defined in section 170(c), that is made during the
taxable year. A taxpayer claiming a deduction under section 170
must satisfy certain requirements prescribed by regulations
promulgated under that section. See sec. 1.170A-13, Income Tax
Regs.
In support of his position that he is entitled for his
taxable year 2002 to a deduction of $980 for charitable contribu-
6In addition to respondent’s concession that petitioner paid
union dues of $646, see supra note 5, respondent concedes that
during the year at issue petitioner paid a tax preparation fee of
$175. Respondent’s concessions will not affect the deficiency
determined in the notice unless we were to sustain petitioner’s
position with respect to his claimed expenditures for the use of
his automobile, lodging, meals, unidentified travel purposes, or
unidentified business purposes. That is because of the two-
percent floor imposed by sec. 67(a).
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