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they have not substantiated the business nature of the
expense. See sec. 274(d)(1).
Petitioners claim legal and professional fees in the
amount of $800. Of this amount, $300 was paid as a
retainer to a lawyer for advice regarding petitioner’s
citizenship. Petitioners have not established that this
expenditure is related to their business. In the case of
the other expenditure in the amount of $500, petitioners
did not submit an invoice from the attorney or any other
information regarding this expenditure, and petitioner’s
testimony that he sought advice concerning a possible suit
against the city of Philadelphia is too vague to
substantiate the nature of the expenditure. We are not
satisfied that petitioners have proven that either
expenditure is a deductible business expense.
Petitioners claim a deduction for repairs and main-
tenance in the amount of $11,800. On brief, respondent
concedes that petitioners made capital expenditures in the
aggregate amount of $14,050 during 1993. Respondent
concedes that petitioner paid $4,100 for construction work
at the newsstand at Broad and Oxford Streets. Respondent
also concedes that he paid $1,750 for the installation of
steel plates and bars in the newsstand at Broad and Oxford
Streets. Finally, respondent concedes that petitioner paid
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