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their car and truck expenses, because they are unsubstantiated
commuting expenses.
Discussion
Telephone Expenses
Petitioners argue that in 1994 their home telephone was
strictly for business use. According to petitioner, he had some
business partners, including one in Japan, who needed immediate
access to him by fax with respect to some litigation. Petitioner
testified that he connected a computer to his telephone line for
the entire year so it could receive any fax that his business
associates might send to him concerning the litigation.
Petitioner testified that the amounts paid for telephone
service in 1994 are shown on a computer printout he presented at
trial. The actual telephone bills are in storage with his
attorneys and unavailable, explained petitioner. Respondent
objects to the admission of the computer printout, arguing that
it lacks relevance. We disagree, and find the document to be
relevant to the issues of whether petitioners made expenditures
for telephone service and the amount expended. Our resolution of
this evidentiary issue does not, however, dispose of the issue of
the deductibility of the expenses.
Personal, living, and family expenses are not generally
deductible. Sec. 262(a). In the case of an individual, the
basic charge for the first telephone line provided to any
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