Robert Walter Allison - Page 8

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          place, and business purpose of the expense.  At trial, petitioner           
          failed to provide any corroborating evidence, besides his self-             
          serving testimony.  The Court has discretion to disregard                   
          testimony which we find self-serving.  Niedringhaus v.                      
          Commissioner, 99 T.C. 202, 212 (1992).  Accordingly, petitioner             
          is not entitled to deduct a car and truck expense in excess of              
          respondent’s allowed car and truck expense for the year in issue.           
               2.  Travel                                                             
               Respondent disallowed $3,675 of petitioner’s 1995 travel               
          expense deduction for failure to substantiate the amounts by the            
          necessary records.  We agree with respondent.                               
               Petitioner testified that he traveled extensively to public            
          schools across the United States.  Although records were                    
          submitted to show the location of travel and the amount of the              
          expense; i.e., lodging and airfare, petitioner failed to provide            
          any information as to the purpose of the travel.  There is no               
          information in the record showing the names of the schools                  
          visited, the name of the contact person at the school, or the               
          business purpose of the meeting.  Section 274(d) requires strict            
          substantiation, and it is clear to this Court that petitioner               
          failed to meet his burden.  Although we find that petitioner                
          traveled to these places, petitioner failed to comply with the              
          strict requirements of the statute.                                         

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