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expenses for his home telephone line that was supposed to be used
for business purposes. With respect to petitioner’s cellular
telephone lines, petitioner claims that he is entitled to deduct
for 1991 and 1992 telephone expenses of $729.28 and $903.92 that
he paid during those respective years, which he contends are the
amounts of telephone expenses for his cellular telephone line
that was supposed to be used for business purposes.
With respect to the home telephone expenses at issue for
1991 and 1992, the only dispute between the parties with respect
to the deductibility of those expenses is whether petitioner, who
we have found paid those expenses during those years, has estab-
lished that those expenses are ordinary and necessary expenses
paid in carrying on his Schedule C business. Petitioner contends
that they are. In support of that contention, petitioner relies
on his self-serving testimony, on which we are not required to,
and we shall not, rely. On the instant record, we find that
petitioner has failed to carry his burden of showing that the
telephone expenses of $1,393.24 and $1,059.27 that he paid during
1991 and 1992, respectively, for his home telephone lines repre-
sented expenses paid solely for his home telephone line that was
supposed to be used for business purposes. Even if petitioner
had made such a showing, on the instant record, we find that
petitioner has failed to carry his burden of showing that he used
his home telephone line that was supposed to be used for business
purposes solely in carrying on his Schedule C business, and not
for personal purposes. On the record before us, we find that
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