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A taxpayer is entitled to deduct the ordinary and necessary
expenses he incurs during the taxable year in carrying on a trade
or business. Sec. 162(a). To avail himself of the deduction, a
taxpayer is required to maintain adequate records sufficient to
establish the amounts of the deductions. Sec. 6001; Meneguzzo v.
Commissioner, 43 T.C. 824, 831-832 (1965). The burden of
substantiation rests with the taxpayer. Hradesky v.
Commissioner, 65 T.C. 87, 89-90 (1975), affd. 540 F.2d 821 (5th
Cir. 1976).
Beyond two statements reflecting amounts contributed as
supplemental union dues, petitioner did not proffer any records
to substantiate his entitlement to the deductions claimed.
Petitioner did not meet the record-keeping requirements of
section 6001. Petitioner did, however, offer his own testimony
regarding the nature and amounts of the expenses.
When there are no records to substantiate deductions, the
Court can estimate the amounts of allowable deductions if (1)
there is evidence that the expenses were in fact incurred, and
(2) there is a basis upon which an estimate may be made. Cohan
v. Commissioner, supra at 543-544; Vanicek v. Commissioner, 85
T.C. 731, 742-743 (1985).
Petitioner’s testimony as to the amount of each expense
claimed was as follows: Approximately $200 for work boots at
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