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consisting of $790 for car and truck expenses, $1,256 for
telephone expenses, and $23 for storage expenses.
Petitioner presented no documentary evidence to show he
actually incurred any of the aforementioned expenses disallowed
by respondent. See Niedringhaus v. Commissioner, supra; Tokarski
v. Commissioner, supra. Moreover, the Court is not convinced
that petitioner incurred any trade or business expenses in excess
of those allowed by respondent. Consequently, on this record,
the Court holds that petitioner is not entitled to any trade or
business expense deductions for 1994 in excess of those allowed
by respondent. Respondent, therefore, is sustained on this
issue.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011