Gail Marie Harmon - Page 4




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               Forestville          Oakland                                           
                Property           Property                                           
               Claimed  Allowed   Claimed  Allowed                                    
               Cleaning and maintenance   $4,073     $405     $2,186    $186          
               Repairs                     4,153       55                             
               Supplies                    1,741    1,488                             
          Petitioner also claimed miscellaneous itemized deductions for               
          travel and transportation expenses of $6,373.  Respondent                   
          determined that petitioner was entitled to deductions of only               
          $4,946.2                                                                    
               A taxpayer generally must keep records sufficient to                   
          establish the amounts of the items reported on her Federal income           
          tax return.  Sec. 6001; sec. 1.6001-1(a), (e), Income Tax Regs.             
          However, in the event that a taxpayer establishes that a                    
          deductible expense has been paid but that she is unable to                  
          substantiate the precise amount, we generally may estimate the              
          amount of the deductible expense bearing heavily against the                
          taxpayer whose inexactitude in substantiating the amount of the             
          expense is of her own making.  Cohan v. Commissioner, 39 F.2d               
          540, 543-544 (2d Cir. 1930).  We cannot estimate a deductible               
          expense, however, unless the taxpayer presents evidence                     




          1(...continued)                                                             
          Forestville property.                                                       
          2Respondent’s adjustment to the miscellaneous itemized                      
          deductions pursuant to the sec. 67(a) limitation is computational           
          and will be resolved by the Court’s holding on the issue in this            
          case.                                                                       





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