- 15 -
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 certain
unidentified business expenses.
Claimed Union Dues
In support of his position that he is entitled for his
taxable year 2002 to deduct $188 of union dues in excess of the
amount allowed by respondent,10 petitioner relies on document two.
Document two purports to list union dues totaling $645.50 that
petitioner claims he paid in 2002 to three different unions.
Petitioner did not offer any other evidence, such as canceled
checks, to corroborate that claim. In any event, the total
amount of union dues that petitioner claims in document two is
$645.50, which is less than the amount conceded by respondent.
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 union dues
in excess of the amount allowed by respondent.
We have considered all of the parties’ contentions and
arguments that are not discussed herein, and we find them to be
without merit, irrelevant, and/or moot.
10See supra note 5.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011