Opinion ID: 467499
Heading Depth: 2
Heading Rank: 2

Heading: 1978 Rental Commission Expenses

Text: 17 The Christensens claimed a $725 deduction of commissions paid in 1978. The Commissioner disallowed the deduction and the Tax Court upheld that disallowance, finding that the Christensens had not substantiated the deduction. This finding is reviewed under the clearly erroneous standard. Kalgaard, 764 F.2d at 1323 (findings of the Tax Court disallowing claimed deductions ... will be upheld unless such findings are clearly erroneous). No clear error appears. 18 The Christensens have the burden of persuading the court that the Commissioner's disallowance is erroneous by introducing substantial evidence to overcome the presumption that the Commissioner is correct. Id. The Christensens failed to prove that rental commissions of $725 were paid; they did not introduce at trial any admissible evidence on the issue.