Joseph B. Campbell - Page 25

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          74, 77 (1986); Peterman v. Commissioner, T.C. Memo. 1993-129                
          (citing Geiger v. Commissioner, 440 F.2d 688, 689 (9th Cir.                 
          1971), affg. per curiam T.C. Memo. 1969-159, and Urban Redev.               
          Corp. v. Commissioner, 294 F.2d 328, 332 (4th Cir. 1961), affg.             
          34 T.C. 845 (1960)).  Petitioner has not presented any                      
          documentary evidence to prove his gross receipts from farming for           
          1987, 1988, and 1989.  Petitioner’s testimony regarding the                 
          income he estimated he earned from farming during the years at              
          issue was contradictory and inconsistent.  On this record, we               
          cannot estimate, nor are we required to estimate, petitioner’s              
          income from farming.  See Cohan v. Commissioner, 39 F.2d 540,               
          543-544 (2d Cir. 1930).  In addition, we are not able to                    
          ascertain what income he earned from other sources during the               
          years at issue.  Petitioner has not met his burden of proving he            
          received gross receipts of 50 percent or more from farming as               
          required under section 108(g)(2)(B).  Thus, we hold that                    
          petitioner is not entitled to the exclusion under section                   
          108(a)(1)(C), and he must include $31,238 in gross income by                
          reason of the discharge of his indebtedness.                                
          Tribal Council Expenses                                                     
               Petitioner claims he is entitled to deduct unreimbursed                
          business expenses, travel costs, and mileage incurred while                 
          performing activities on behalf of the tribal council, or, in the           
          alternative, that he is entitled to deduct such expenses as a               

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