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taxpayer presents evidence sufficient to provide some rational
basis upon which estimates may be made. Vanicek v. Commissioner,
85 T.C. 731, 743 (1985).
The only documentary evidence petitioner provided to
substantiate the claimed deductions were the computer printouts.
Petitioner testified that he no longer had any receipts or other
records. Petitioner did not offer any testimony regarding taxes
and licenses, travel, uniforms, beeper, and tools. We assume
that petitioners have conceded these issues. Therefore, we shall
address only the expenses for wages, truck rent, fuel, and unpaid
dispatch.
Petitioners claimed an expense for wages in the amount of
$1,190. This expense was for the amounts that petitioner paid
the lumpers to help unload the trucks. Petitioner would obtain
advances from Ortega for this purpose. Repayment of these
advances would be made by deductions from petitioner’s wages.
The computer printouts from Ortega substantiate petitioner’s
claim. We find that petitioners have substantiated the amount
that petitioner paid the lumpers and are entitled to a deduction
of $1,190.6
Petitioners deducted $1,878 for truck rent. Petitioner
testified that this amount is composed of the escrow balance and
the VAF. After studying the computer printouts, we find that no
6 We note that according to the printouts, petitioner
received $2,410 in company advances. Some of these advances were
for large amounts and may have been for other purposes that
petitioner did not specify.
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