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trial, subject to respondent's cross-examination, would not have
been favorable to petitioners. Kay v. Comissioner, 89 T.C. 1063,
1069 (1987), affd. 886 F.2d 1237 (9th Cir. 1989); Wichita
Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946),
affd. 162 F.2d 513 (10th Cir. 1947). This is true where, as
here, the party failing to produce such evidence has the burden
of proof. Wichita Terminal Elevator Co. v. Commissioner, supra
at 1165.
In 1992, Mrs. Whalley deducted $549 for meals and lodging
allegedly incurred for two SWAT training classes at San Jose and
Fort Ord, and $115 for meals, which she contends were incurred
for miscellaneous business trips. Respondent disallowed these
deductions for lack of substantiation. Again, Mrs. Whalley's
failure to testify, coupled with the fact that petitioners did
not submit any receipts or canceled checks to substantiate such
expenses, weighs heavily against petitioners. Accordingly, we
sustain respondent's determination, except that we allow
petitioners to deduct $48.75, reflected in one receipt submitted
in connection with Mrs. Whalley's lodging at Fort Ord.
C. Registration Fees
Petitioners deducted registration fees of $134 and $582 in
1991 and 1992, respectively, for business conferences attended by
Mrs. Whalley.
For 1991, petitioners submitted invoices which establish
that Mrs. Whalley did indeed pay $134 in registration fees for
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