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direct relationship to the production of business income as
required by section 162.
The balance of the 1992 advertising deductions represents
amounts paid for raffle tickets and newspaper advertisements.
The raffle tickets were a personal expense. Sec. 262. With
respect to the newspaper advertisements, petitioner asserts that
such expenses were incurred to sell his 1989 Chevrolet van,
purportedly used in his business. Petitioner, however, failed to
provide invoices at trial to support the purpose of the checks.
Thus, we find that the balance of petitioner's 1991 and 1992
claimed advertising expenses is not deductible.
B. Depreciation, Insurance and Other Automobile-Related
Expenses
Petitioner claimed depreciation of $4,100 for 1991 based on
a $23,300 purchase contract dated June 1989, for a 1989 Chevrolet
van. For 1992, petitioner claimed depreciation of $4,800 based
on a sales invoice from an unknown source for a 1993 Ford van
purchased for $22,476 in December 1992. The purchase price was
paid in full, and nothing was financed.
For 1991 and 1992, petitioner claimed insurance expenses of
$587 and $545, respectively. Petitioner claimed 100 percent of
the insurance costs for 1991 and 1992 on his Chevrolet van.
Petitioner asserts that the insurance claimed for 1992, which was
paid by a check made out to Safeco Insurance Co. is for the Ford
van. However, the automobile policy premium indicates that the
insurance coverage is for a 1989 Chevrolet.
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