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material, including insurance policies, gas station receipts, and
canceled checks. While these materials establish the amounts
expended, petitioner has completely failed to specify the
business purpose of each expense underlying the receipt or
canceled check. Thus, petitioner has failed to provide any
specific evidence that would indicate that he used the car in
pursuit of his writing activities. Petitioner's claimed
deductions relating to the 1990 Toyota are not allowable. Cobb
v. Commissioner, 77 T.C. 1096, 1101 (1981); Telfeyan v.
Commissioner, T.C. Memo. 1988-425, affd. without published
opinion 881 F.2d 1086 (11th Cir. 1989).
(C) Dues and Publications
Petitioner claims deductions for various magazine
subscriptions and membership dues. Petitioner must provide
evidence sufficient to establish a specific connection between
the expenditures and petitioner's trade or business as a writer.
Gorman v. Commissioner, T.C. Memo. 1986-344. Petitioner has
failed to establish any connection, and we sustain respondent's
determination on this issue.
(D) Insurance
Petitioner claims a deduction for a life insurance policy
providing $50,000 in benefits upon his death. Generally, the
cost of life insurance is not deductible. Sec. 1.262-1(b)(1),
Income Tax Regs. Therefore, we sustain respondent on this issue.
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