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business, and not for personal purposes. On the record before
us, we find that petitioner has failed to carry his burden of
establishing that the cellular telephone expenses of $729.28 and
$903.92 that he paid during 1991 and 1992, respectively, consti-
tute ordinary and necessary business expenses paid in carrying on
his Schedule C business.
As to the parties’ second dispute with respect to the
cellular telephone expenses at issue, which we address only
because we assume arguendo that petitioner had established that
the cellular telephone expenses at issue constitute ordinary and
necessary expenses paid in carrying on his Schedule C business,
as pertinent here, section 274(d)(4) operates to disallow any
deduction otherwise allowable under section 162(a) with respect
to any “listed property”, unless the taxpayer satisfies the
substantiation requirements of section 274(d)(4).81 The term
81Sec. 274(d) provides in pertinent part:
SEC. 274. DISALLOWANCE OF CERTAIN ENTERTAINMENT, ETC.,
EXPENSES.
(d) Substantiation Required.--No deduction or credit
shall be allowed--
* * * * * * *
(4) with respect to any listed property (as de-
fined in section 280F(d)(4)),
unless the taxpayer substantiates by adequate records
or by sufficient evidence corroborating the taxpayer’s
own statement (A) the amount of such expense or other
item, (B) the time and place of the * * * use of the
facility or property * * *, (C) the business purpose of
(continued...)
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