- 4 -
of $28,954. Respondent disallowed $17,706 of that amount,
consisting of medical and dental expenses, cash and noncash
contributions, and unreimbursed employee business expenses. In
2003, Mr. Buah claimed itemized deductions of $27,182.
Respondent disallowed $5,406 of that amount, consisting of cash
contributions and unreimbursed employee business expenses.
Mrs. Buah filed her 2002 and 2003 tax returns as “head of
household” and claimed an earned income credit and a standard
deduction for each year. In the notice of deficiency, respondent
changed Mrs. Buah’s filing status to married filing separately
and disallowed the earned income credit and standard deduction
for each year.4
Petitioners each filed a timely petition for review with the
Court. Mr. Buah’s case was assigned docket No. 10640-05S. Mrs.
Buah’s case was assigned docket No. 10639-05S. By Order of the
Court dated October 31, 2005, we consolidated the cases for
trial, briefing, and opinion.
Discussion
In general, the Commissioner’s determinations set forth in a
notice of deficiency are presumed correct, and the taxpayer bears
4 Respondent also increased Mrs. Buah’s child tax credit
from zero to $498 in 2002 and from zero to $633 in 2003 but
reduced the additional child tax credit from $350 to zero in 2002
and from $189 to zero in 2003. Mrs. Buah has not disputed these
adjustments, and therefore we do not address them further. See
Barnes v. Commissioner, T.C. Memo. 2007-141 n.2.
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