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convinced by petitioner's general statements and the evidence
submitted at trial that he actually incurred such an expense. To
substantiate the purchase of the facsimile machine, petitioner
submitted a generic American Express receipt for $640 from Radio
Shack. However, that receipt does not specify the item charged,
and petitioner simply wrote in "fax machine". Thus, petitioner
has failed to establish that he actually purchased a facsimile
machine. Accordingly, we sustain respondent's determination with
respect to this item. However, with respect to the cost of the
facsimile stand, we allow petitioner to deduct $130, since he
submitted a bill for this amount which shows a description of the
item purchased. Furthermore, we can reasonably infer that
petitioner used the facsimile stand in his business. Vanicek v.
Commissioner, 85 T.C. 731, 743 (1985).
With respect to the telephone, chairs, desk lamp, computer
desk, and computer stand, we note that Congress, in enacting
section 280A, intended to preclude expenses "otherwise considered
nondeductible personal, living, and family expenses * * * [from
being] converted into deductible business expenses" merely
because they have some connection to a business activity.
S. Rept. 94-938 at 147 (1976), 1976-3 C.B. (Vol. 3) 49, 185.
Prior to the enactment of section 280A, there was congressional
concern that some taxpayers were deducting personal expenditures
under the guise of business use of the home. Hamacher v.
Commissioner, 94 T.C. 348, 357 (1990) (citing Green v.
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