Walker v. Commissioner

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1974 in the amount of $633.The issues consist of substantiation of medical and dental expenses, contributions and other itemized deductions.

FINDINGS OF FACT

Petitioner filed an individual income tax return for the taxable year 1974 in which he claimed the following deductions:

The Commissioner, in his statutory notice of deficiency, disallowed all of petitioner's itemized deductions.

OPINION

Petitioner appeared at trial and stated that he relied upon the correctness of his return as he filed it. He attempted to assemble some substantiation of the deductions disallowed but stated that he must have misplaced such substantiation when he moved. He offered no other explanation as to the absence of records to establish his right to the deductions. The burden of proving his deductions rests upon petitioner. Rule 142, Tax Court Rules*362 of Practice and Procedure. Petitioner has failed to support the deductions with records or receipts and his explanation of his failure is inadequate to justify an estimate or approximation of the expenses.

Decision will be entered for the respondent.