David W. Chiu - Page 11

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            Moving Expenses                                                                              
                  Petitioner claimed $3,184 for moving expenses associated                               
            with moves to Los Angeles and to Hong Kong, of which $500 is                                 
            estimated to relate to his move to Los Angeles.9  Respondent                                 
            disputes whether petitioner has substantiated payment of the                                 
            claimed expenditures and whether petitioner has met the                                      
            requirements for deductibility under section 217.                                            
                  Respondent's position regarding the failure to substantiate                            
            these expenses is well taken.  Other than the bare numbers                                   
            claimed on the Form 3903F attached to his return, petitioner                                 
            provided no evidence that would substantiate these amounts or                                
            offer a basis on which the Court could make an estimate under the                            
            Cohan10 rule, notwithstanding the fact that the Court left the                               
            record open an additional 30 days after the trial for petitioner                             
            to submit such evidence and, indeed, reopened the record for                                 
            receipt of evidence on other matters.  Moreover, with respect to                             
            the evidence that petitioner did provide, such evidence either                               
            demonstrates that the requirements of section 217 were not met                               
            (in the case of certain pre-move househunting expenses claimed on                            
            the return) or is insufficient to show that the requirements of                              

                  9Some portion of the expenses claimed was for "Pre-move                                
            Househunting Expenses and Temporary Quarters", but the exact                                 
            amount cannot be ascertained because of the haphazard placement                              
            of figures on the Form 3903F submitted with petitioner's return.                             
                  10Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930).                                   

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