8
Petitioner has offered no evidence to prove that
respondent's determination is incorrect. Therefore, we deem
petitioner to have conceded this issue. Rule 149(b).
Rent Expense
Petitioner claimed rent expense of $5,600. Respondent
disallowed $831 of this amount due to lack of substantiation.
Petitioner now claims that he incurred rent expense of $9,552 for
the year.
Petitioner testified that he signed a lease and rented the
office in Chicago, Illinois, throughout the year, but at trial he
did not produce any written documentation of this. Three of
petitioner's patients testified that they saw petitioner
regularly throughout the year in issue, and at least one of his
patients testified that petitioner held sessions with him at this
particular location. The problem we have is with petitioner's
proof as to the amount of this expense. His evidence is
inadequate to overcome the fact that he claimed rent expense of
only $5,600 on his return. There is no explanation for this
discrepancy. On this record, we find that petitioner is entitled
to deduct rent expense of $5,600 as claimed.
Telephone Expense
Petitioner claimed telephone expense of $4,043. Respondent
disallowed $2,156 of this amount.
Petitioner has not established that he incurred telephone
expense in excess of the amount allowed by respondent.
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