Richard L. Clark - Page 5

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          failed to present any evidence of his deductions at the time of             
          trial or during the month after trial that he was permitted to              
          provide further information, after having received suggestions as           
          to how his required records could be reconstructed.  Although he            
          relies on Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir.              
          1930), he provided no basis for making an estimate of deductions            
          to which he might be entitled, which precludes our estimating               
          such deductions.  See, e.g., Mendes v. Commissioner, 121 T.C.               
          308, 316 (2003); Vanicek v. Commissioner, 85 T.C. 731, 742-743              
          (1985).  We have no reason to believe that petitioner’s allowable           
          deductions exceeded the standard deductions allowed in the                  
          statutory notices of deficiency.                                            
               Petitioner testified that he was divorced in 2002.  There is           
          no information in the record as to whether his former spouse                
          filed tax returns for the years in issue.  There is no evidence             
          concerning any eligible dependents that he or his former spouse             
          might have had.  There is nothing in the record to contradict the           
          “single” filing status used in the statutory notice for 2002.  If           
          petitioner was married in 2001, which is unclear from the record,           
          he was not disadvantaged by the use of “single” status rather               
          than “married filing separately”.                                           
               On the other hand, respondent neglected to secure third-               
          party records that corroborate the income set forth in the                  
          statutory notices.  So far as the record reflects, despite                  

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