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for all of their personal travel. In support of their
claim to be entitled to deduct car expenses in connection
with their newsstand business of $2,132, they sought the
introduction of three repair invoices and a handwritten
sheet purporting to show gasoline purchases in cash. Two
of the repair invoices in the amounts of $817.20 and
$149.25 were paid in 1992 and do not have any apparent
connection to 1993. They were not accepted into evidence.
The third repair invoice is in the amount of $273.42, but
there is no testimony or other evidence in the record to
show the relationship of the expenditure to petitioner’s
newsstand business as opposed to petitioners’ personal use
of the car. Finally, petitioners have not substantiated a
deduction for gasoline purchases of $892. Petitioners
introduced a handwritten list entitled “car gas purchases”,
and petitioner testified that it is a list of the weekly
cash expenditures “on the gas for traveling from the
newsstand to the warehouse”. There are 61 entries of even
dollar amounts listed on the sheet that total $876, rather
than $892. There are no dates on the list and no
indication of mileage. There is no way to determine what
portion of the alleged gasoline purchases was used for
business and what portion was for petitioners’ personal use
of the car. Thus, petitioners have not substantiated any
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