Robert G. West Norita C. West v. Commissioner Internal Revenue Service

967 F.2d 596 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert G. WEST; Norita C. West, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70217. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 14, 1992. Decided June 8, 1992. Before FERGUSON, REINHARDT and KOZINSKI, Circuit Judges. 1 MEMORANDUM * 2 Because deductions are matters of "legislative grace," Deputy v. DuPont, 308 U.S. 488, 493 (1940), the burden of persuasion was and continues to be on the petitioners to prove what portion, if any, of their late charge was interest. See Sandvall v. Commissioner, 898 F.2d 455, 457-58 (5th Cir.1990). 1 The Tax Court's finding that petitioners didn't meet this burden, and hence didn't prove that an identifiable portion of the late charge was interest, is a determination of fact that we must uphold unless it is clearly erroneous. See Commissioner v. Duberstein, 363 U.S. 278, 291 (1960). 3 The record supports the…