8
Petitioner presented receipts in an attempt to substantiate
additional cleaning expenses. The purchases total approximately
$200. It is not clear from the record for what purposes these
purchases were made, and we find that petitioner has not
established that he paid cleaning expenses above those paid for
the power washing as above.
In an attempt to substantiate his claimed advertising
expenses, petitioner presented receipts and credit card
statements. Petitioner testified that he made copies of color
photographs of the property, and the evidence includes receipts
for $3 for the cost of such copies. Petitioner testified that he
was attempting to sell the property and that he provided the
copies to a real estate agent or to potential buyers. The credit
card statements include charges for the Asbury Park Press
classified section totaling $173. Petitioner testified that he
paid these charges in connection with advertisements he placed in
the paper in an attempt to sell the property. The final receipt
in this category is a restaurant bill for $81. There is no
convincing evidence concerning the purpose for this expenditure.
Petitioner's advertising expenses were not related to his rental
activity. Petitioner testified that his real estate activity
included selling properties; however, petitioner presented no
other evidence concerning this matter, and we are unconvinced by
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