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evidence, Allied's claim is not sufficient to prove its
entitlement to additional airplane expenses.
Allied raised for the first time on brief its claim that it
is entitled to the deductions as essentially for airplane rental
expenses. Allied did not give respondent fair warning of this
position; even if we were to consider this position, we would
conclude that it was without merit. There is not sufficient
evidence before us to establish any rental agreement or any
rental payments during the years in issue.
We cannot conclude from the evidence that Allied is entitled
to any additional airplane expenses in 1988 or 1989.
Schedule A Deductions
Petitioner deducted $5,482 as employee business expenses on
his 1988 Form 2106, Employee Business Expenses. The parties have
stipulated that the amount remaining in dispute is $5,479. On
brief, petitioner conceded respondent's disallowance of $905
claimed as expenses for travel while away from home.
Petitioner did not produce any evidence at trial regarding,
and did not dispute on brief, respondent's disallowance of $430
claimed as expenses for meals and entertainment. Petitioner has
failed to meet his burden of proving that respondent's
determination is incorrect. Rule 142(a).
The remaining items in dispute are vehicle expenses of
$3,710 and parking and tolls expenses of $523.
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