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payments, airline tickets, and automobile expenses. Petitioner
has not shown that the expenses for which these checks were given
relate to a business rather than being personal expenses.
Petitioner has offered no evidence other than his vague
testimony that he was engaged in a trade or business other than
his full-time job with Avionics during the year 1991.
Petitioner reported no income in 1991 from any business other
than his employment by Avionics. The nature of the expenses
petitioner claimed as deductible in 1991 strongly suggests that
they were nondeductible personal household expenses. Petitioner
deducted power, phone, and rent for an apartment address, which
he claims was his business address, at 1431 South Oak Street,
Room 16. This same address appeared on the Forms W-2 issued by
Avionics to petitioner for the years 1990 and 1991. This is also
the address that petitioner used on his checking account.
Petitioner also used this address on the automobile repair
invoices and on all of the car rental agreements that are in
evidence. Petitioner further admitted that the South Oak Street
apartment is a residential apartment. At trial, when petitioner
was asked where his residential address was during that year, he
was vague and unspecific, claiming that at the time he lived in
another person's house. He had difficulty remembering the name
of the person, the street address, or the telephone number, but
could immediately recall the address that he claimed was the
address for his claimed business. We conclude that petitioner
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