9
his testimony alone. Therefore, petitioner has not established
that he is entitled to a deduction for advertising expense.
Petitioner presented two bills for fire insurance premiums
from 1992 in an attempt to substantiate his insurance expense.
Petitioner has not established through his testimony or other
evidence that he paid any amounts for fire insurance during the
year in issue.
Petitioner presented three receipts in an attempt to
substantiate additional rental expenses that he identified as
"legal" expenses. The purchases include $29 for the stop sign
and $30 for the lease form software. Based on the record, we
find that petitioner has established that he paid additional
expenses with respect to his rental activity in the amount of
$59.
Finally, petitioner presented four receipts for purchases of
automobile parts and two receipts for purchases of gasoline. In
addition, petitioner presented two receipts for amounts of $660
and $216 paid for repairs to the van. Based on petitioner's
testimony and that of Brian Hegarty, we are satisfied that the
van was used exclusively with respect to petitioner's rental
activity. Petitioner has established that he paid $876 in
expenses with respect to the van during the year in issue.
Petitioner has not established the purpose for the remaining
expenditures evidenced by the other receipts. Petitioner also
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