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and equipment expense deduction for any amount for 1991. The
Court sustains respondent's disallowance of this expense.
On her 1992 amended return, petitioner claimed $4,290 for
food expenses that was disallowed by respondent. In the
stipulation, respondent conceded that petitioner was entitled to
a $922 food expense deduction in connection with Sweets 'N'
Things for 1992. Petitioner did not present evidence to satisfy
the Court that she is entitled to a food expense deduction
greater than the amount conceded by respondent. The Court holds
that petitioner is not entitled to a deduction in excess of the
amount conceded by respondent.
The next item is whether petitioner is entitled to travel
expense deductions for 1991, 1992, and 1993 in connection with
Special O. Respondent disallowed travel expenses claimed by
Special O in the amounts of $740.81, $2,497, and $1,529 for 1991,
1992, and 1993, respectively. Petitioner contends that travel
expenses were incurred by Special O for various trips taken by
petitioner and the other shareholders during 1991, 1992, and
1993.
A taxpayer is required to maintain records sufficient to
establish the amount of his or her income and deductions. See
sec. 6001. Under certain circumstances, where a taxpayer
establishes entitlement to a deduction but does not establish the
amount of the deduction, the Court is allowed to estimate the
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