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petitioner presented no evidence regarding the proceedings she
undertook to evict the tenant from her rental property or
receipts or canceled checks to show what amounts were paid to
effect the eviction. With respect to the claimed depreciation,
petitioner presented no evidence to establish her ownership of
the house, the cost of the property and an allocation of that
cost between the land and the building, the useful life of the
property, and the amounts of depreciation claimed on the property
for prior years.
When a taxpayer has insufficient records to substantiate
claimed deductions, this Court is permitted to estimate expenses
where the Court is convinced from the record that the taxpayer
has incurred such expenses. Cohan v. Commissioner, 39 F.2d 540
(2d Cir. 1930). However, to allow a deduction under the "Cohan
rule", there must be some evidence in the record to support the
Court's estimation of the amount that was actually spent or
incurred for the purpose claimed. Williams v. United States, 245
F.2d 559, 560 (5th Cir. 1957). There is insufficient evidence in
this record upon which the Court can make an estimate of the
claimed expenses or depreciation. Therefore, we reject
petitioner's claim for additional expenses in excess of those
allowed by respondent with respect to her rental activity during
1986.
4. Claimed Credits for Amounts Received by Respondent Pursuant
to Levies
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