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evidence whatsoever of the amount of the loss. We, therefore,
sustain respondent's denial of a deduction for petitioner's
claimed casualty loss in 1990.
In general, a taxpayer is allowed to deduct moving expenses
paid or incurred during the taxable year in connection with the
commencement of work by the taxpayer as an employee or self-
employed individual at a new principal place of work. Sec.
217(a). On his tax return for the taxable year 1990, petitioner
deducted $4,114 for moving expenses. To substantiate this
deduction, petitioner placed in evidence a car rental receipt in
the amount of $92.06 and a motel receipt from a motel in
Huntsville, Alabama, in the amount of $30.74. Respondent
concedes that petitioner is entitled to these amounts as a moving
expense deduction for 1990. Respondent further concedes that
petitioner is entitled to include as a moving expense deduction
in 1990 the amount of $64.54 based on another car rental receipt.
Petitioner argues in his brief that he produced to respondent's
agent receipts for all expenses "he would have reasonably [been]
expected to produce". However, petitioner offered only the two
receipts at trial and no other information regarding the moving
expenses. Although the evidence indicates that petitioner did
have some moving expenses in 1990, in addition to those conceded
by respondent, there is no basis for concluding that the amount
of such expenses would cause petitioner's itemized deductions for
1990 to result in his tax computed on the basis of such
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