Greta Ann Clifton - Page 17

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               We find that petitioner has not substantiated her                      
          entitlement to her claimed repair and maintenance deduction.  The           
          service contract presented by petitioner is between Kansas City             
          Digital Systems and Knappco, not between Kansas City Digital                
          Systems and petitioner or Orad.  Furthermore, as discussed above,           
          petitioner did not establish that the check payable to Lafayette            
          Bank was used to purchase a cashier's check.  See discussion                
          supra p. 16.  Since petitioner has failed to substantiate that              
          she is entitled to any deduction for repairs and maintenance, we            
          sustain respondent's determination.                                         
               E.  Supply Expenses                                                    
               Petitioner claimed a $4,586 deduction for supplies on her              
          1985 Federal income tax return.  Respondent determined that                 
          $4,278 of such amount was not allowable.  Subsequently,                     
          respondent allowed an additional deduction of $1,866.  Thus,                
          respondent has allowed $2,174 of the $4,586 claimed by                      
          petitioner.  Petitioner asserts that the remaining $2,412 is                
               To substantiate her entitlement to $2,412 of disallowed                
          deductions, petitioner presented a schedule and a number of                 
          canceled checks.  Petitioner presented $1,624 of checks to All              
          American Appliance, but, at trial, she could not provide any                
          explanation for the nature of such expenditures.  Furthermore,              
          petitioner presented a receipt for $190 for a "red couch", which            
          she claimed was for her truck.  Petitioner also presented a $598            

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