Richard Walter Drake - Page 8

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               Petitioner presented receipts in an attempt to substantiate            
          additional cleaning expenses.  The purchases total approximately            
          $200.  It is not clear from the record for what purposes these              
          purchases were made, and we find that petitioner has not                    
          established that he paid cleaning expenses above those paid for             
          the power washing as above.                                                 
               In an attempt to substantiate his claimed advertising                  
          expenses, petitioner presented receipts and credit card                     
          statements.  Petitioner testified that he made copies of color              
          photographs of the property, and the evidence includes receipts             
          for $3 for the cost of such copies.  Petitioner testified that he           
          was attempting to sell the property and that he provided the                
          copies to a real estate agent or to potential buyers.  The credit           
          card statements include charges for the Asbury Park Press                   
          classified section totaling $173.  Petitioner testified that he             
          paid these charges in connection with advertisements he placed in           
          the paper in an attempt to sell the property.  The final receipt            
          in this category is a restaurant bill for $81.  There is no                 
          convincing evidence concerning the purpose for this expenditure.            
          Petitioner's advertising expenses were not related to his rental            
          activity.  Petitioner testified that his real estate activity               
          included selling properties; however, petitioner presented no               
          other evidence concerning this matter, and we are unconvinced by            








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