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Florida, dealings with Bill McCabe, WHIP and CDC employees, and
his litigation with Mr. Khalatbari concerning petitioner's Diesel
Power stock.
Petitioner has not established that he is entitled to the
claimed deductions for travel and entertainment expenses and
automobile expenses for 1979.
1980
Petitioner claimed a deduction on the 1980 tax return for
travel and entertainment expenses of $28,368 and a deduction for
car expenses of $1,926. Only $10,477.76 is reflected on CTC's
1980 disbursements journal. Petitioner conceded that $7,560.22
of the travel and entertainment expenses claimed on the 1980 tax
return is unidentified. No travel diary is in evidence for 1980.
Petitioner has not established that he is entitled to the
claimed deductions for travel and entertainment expenses and
automobile expenses for 1980.
1981
Petitioner claimed a deduction on the 1981 tax return of
$19,604 for travel and entertainment expenses and $231 for car
expenses. Only $554.88 was recorded in CTC's disbursements
journal. Petitioner conceded that $82 of travel and
entertainment expenses claimed on the 1981 return is
unidentified. No travel diary is in evidence for 1981.
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