MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge: In these consolidated cases, respondent determined the following deficiencies and additions to tax with respect to petitioner's Federal income taxes:

The sole issue is whether petitioner is entitled to deductions claimed on Schedules A, Itemized Deductions, and Schedules C, Profit or Loss From Business, attached to his untimely returns for the years at issue. ² Unless otherwise indicated, all section references are to the Internal Revenue 2008 Tax Ct. Memo LEXIS 226">*227 Code in effect for the years at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

FINDINGS OF FACT ³

The parties have stipulated some facts, 2008 Tax Ct. Memo LEXIS 226">*228 which we incorporate herein. When he petitioned the Court, petitioner resided in Arizona.

During the years at issue, petitioner was in the masonry, tile, and stone installation business. He failed to file timely Forms 1040, U.S. Individual Income Tax Return, for 1999, 2000, 2001, and 2002 and made no estimated tax payments. Respondent issued separate notices of deficiency for each of these years, determining that petitioner had unreported income.

Each petition in these consolidated cases alleges as the sole assignment of error that respondent has failed to take into account petitioner's "ordinary and necessary expenses". The petitions state identically: "Tax returns are in the process of being prepared to reflect those expenses." After petitioning this Court, petitioner submitted to respondent Federal income tax returns for the years at issue. Attached to these returns, which are in evidence, are Schedules A and Schedules C in which petitioner claimed numerous and sizable deductions.

OPINION

Petitioner does not dispute respondent's determinations as to the amounts of his unreported income for the years at issue. ⁴ Although his contentions are vague, petitioner appears to claim entitlement 2008 Tax Ct. Memo LEXIS 226">*229 to at least some of the various deductions claimed on his untimely returns. The record is sparse. Petitioner's counsel was unprepared at trial, called no witnesses, and filed neither a pretrial memorandum nor a posttrial brief as ordered. The evidence consists almost entirely of the parties' limited stipulations and the testimony of respondent's revenue agent.

Generally, the Commissioner's determinations in a notice of deficiency are presumed correct, and the taxpayer has the burden to prove that the determinations are in error. Rule 142(a); Welch v. Helvering, 290 U.S. 111">290 U.S. 111, 290 U.S. 111">115, 54 S. Ct. 8">54 S. Ct. 8, 78 L. Ed. 212">78 L. Ed. 212, 1933-2 C.B. 112 (1933). ⁵ Deductions are a matter of legislative grace, and a taxpayer must prove entitlement to claimed deductions. Rule 142(a)(1); INDOPCO, Inc. v. Commissioner, 503 U.S. 79">503 U.S. 79, 503 U.S. 79">84, 112 S. Ct. 1039">112 S. Ct. 1039, 117 L. Ed. 2d 226">117 L. Ed. 2d 226 (1992). The taxpayer must keep sufficient records to substantiate any deductions claimed. Sec. 6001. If a taxpayer establishes a deductible expense but is unable to substantiate the precise amount, the Court generally may approximate the deductible 2008 Tax Ct. Memo LEXIS 226">*230 amount, but only if the taxpayer presents sufficient evidence to establish a rational basis for making theestimate. Cohan v. Comm'r, 39 F.2d 540">39 F.2d 540, 39 F.2d 540">543-544 (2d Cir. 1930); Vanicek v. Commissioner, 85 T.C. 731">85 T.C. 731, 85 T.C. 731">742-743 (1985); cf. Kendrix v. Comm'r, T.C. Memo 2006-9 (questioning whether the Cohan rule applies with respect to claimed charitable contributions that have not been adequately substantiated).

On the Schedules A attached to his untimely returns petitioner claimed, among other things, cash and noncash charitable contributions (including carryover amounts) in the following amounts:

Respondent concedes that petitioner has substantiated charitable contributions in 1999 and 2000 in the amounts of $ 15,525 and $ 4,215, respectively. Petitioner has failed to establish that he is entitled to any greater amount of charitable deduction. ⁶ Moreover, in this proceeding petitioner has offered no evidence 2008 Tax Ct. Memo LEXIS 226">*231 to show that he is entitled to any other itemized deductions.

On the Schedules C attached to his untimely returns, petitioner claimed, among other things, expenses for materials and supplies in the following amounts:

The parties have stipulated certain of petitioner's receipts for materials and supplies, totaling $ 7,642 for 1999; $ 17,028 for 2000; $ 15,778 for 2001; and $ 16,043 2008 Tax Ct. Memo LEXIS 226">*232 for 2002. We hold that petitioner is entitled to deductions for materials and supplies in these amounts. Petitioner has introduced no evidence to substantiate any greater amount of Schedule C expenses or to provide any basis for us to estimate them. ⁷

To reflect the foregoing and concessions by respondent,

Decision will be entered under Rule 155.