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expenses for the receipts as noted above. It is well settled,
however, that we are not required to accept a taxpayer’s self-
serving testimony in the absence of corroborating evidence. See
Niedringhaus v. Commissioner, 99 T.C. 202, 212 (1992).
Respondent is sustained on this issue.
2. Meals and Entertainment
Petitioner deducted meals and entertainment expenses in
1991, 1992, and 1993, respectively, of $8,964, $6,677, and
$7,252. Respondent allowed $1,000 for each respective year.
The record reflects that petitioner deducted the costs of
personal meals she had with her fianc� under the guise of
“management meetings”. Petitioner testified that she had
barbecues or cookouts for suppliers, vendors, and employees. She
also cooked meals at home and served them to employees at the
work site. Petitioner had receipts reflecting a birthday dinner
for her fianc� where one other employee may have attended; thus,
according to petitioner, it qualified as a business-related meal.
She had multiple receipts for purchases made at local grocery
stores and fast food restaurants when she was “out of the area”.
Entertainment included baseball tickets to Brewers baseball
games for employees, theater tickets, and tickets to the
Milwaukee Zoo for her Japanese acquaintances. However, similar
to the meals expenses, petitioner has failed to follow the strict
substantiation rules of section 274(d).
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