Christine v. Commissioner

MEMORANDUM **

Willard Michael Christine and Patricia Ethel Borgia appeal pro se from the Tax Court’s decision, following a bench trial, upholding the Commissioner of Internal Revenue’s (“CIR”) determination of a deficiency for tax year 2005. We have jurisdiction under 26 U.S.C. § 7482(a). We review for clear error the Tax Court’s determination that a taxpayer has not met his burden to substantiate a deduction. Sparkman v. Comm’r, 509 F.3d 1149, 1159 (9th Cir. 2007). We affirm.

The Tax Court did not clearly err in determining that petitioners failed to produce sufficient evidence to demonstrate their entitlement to claimed deductions, including those for expenses relating to travel, entertainment, a laptop computer, dry cleaning, and a home office. See id. (taxpayer bears burden of showing right to claimed deduction); see also 26 U.S.C. § 162(a) (permitting deduction of certain *260 “ordinary and necessary” business expenses); id. at §§ 274(d), 280F(d)(4)(A)(iv) (setting forth substantiation requirements for claimed deductions for travel, entertainment, and computer expenses); id. at § 280A(e)(l) (setting forth limited business use exceptions to general prohibition on deductions with respect to taxpayer’s residence).

Petitioners’ contentions concerning the allegedly unfair process they received before the CIR and the Tax Court are unpersuasive.

AFFIRMED.