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shows several instances of numbers that are written over, which
suggests to the Court that petitioner altered the numbers to
attain a desired result. In juggling the numbers, he apparently
forgot to correct the line totaling his expenses. That line
showed total deductions of $18,223, when the correct amount was
$18,823. That is not the only problem the Court has with the
return. The return was a joint return, and one of the expenses
claimed on the Schedule C is wages of $550. Petitioner testified
that this represented a payment to his wife for services she
rendered. Yet, the return fails to reflect the $550 as gross
income that should have been reported because petitioner's wife
was reporting jointly with petitioner. Some of the other
expenses claimed on the Schedule C appear to be duplicative,
particularly expenses relating to a home office. With respect to
the home office, the Schedule C claimed $755 for "office
expenses", $1,200 for rent on business property (on petitioner's
home), and telephone and utilities of $4,230. Aside from the
fact that all or some of these expenses appear to be duplicative,
petitioner presented no evidence that these expenses, if paid or
incurred, would be allowable under section 280A, which, in
general, denies deductions with respect to the use of a dwelling
unit used by the taxpayer as a residence, unless such expenses
are, under section 280A(c)(1), allocable to that portion of the
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