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Petitioners claim a deduction in the amount of $956
described on their amended return as “United News/Septa-
payment”. In support thereof, they rely on two checks, one
drawn to the order of United News (Levy) in the amount of
$300, and the second drawn to the order of Septa in the
amount of $656.25. Respondent conceded the deductibility
of those payments at trial.
Petitioners claim a deduction for $520 attributable to
the cash payments allegedly given to a cleaning woman “to
clean the place”. In support of their claim, petitioner
introduced a handwritten sheet purporting to show 26 cash
payments totaling $560. There are 20 payments of $20, 4
payments of $25, and 2 payments of $30. The ledger sheet
identifies the cleaning woman as “Gloria Ashers”. In his
testimony, petitioner said: “I pay her $20, $10 sometime,
and I have the record that I wrote down.” He identified
the cleaning woman as Gloria Lashley, “L-A-S-H-L-E-Y-.”
When petitioner was asked what the cleaning woman cleaned,
he replied: “The front because the place is dirty, because
people come, they drink, they throw bottle, they break it.
So I have to pay for that because when the Street Depart-
ment come they give me citation before.” Petitioner’s
testimony is vague, and we find that petitioners have not
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