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relationship to petitioner. See sec. 1.274-5T(b)(3)(v),
Temporary Income Tax Regs., supra. Because petitioner has failed
to substantiate these deductions pursuant to section 274(d), no
deduction is allowed on their account.
With respect to a number of other meal expenses, however,
petitioner provided information, including the name of the
individual entertained, sufficient to establish the business
relationship to petitioner. Through her testimony, petitioner
identified these individuals as either plastic surgeons or
representatives of beauty spas who contracted with petitioner for
her micropigmentation services. We find that petitioner has
satisfied the substantiation requirements of section 274(d) with
respect to these particular expenses, which are enumerated in
appendix D and which total $315.41. After application of the 50-
percent limitation contained in section 274(n), petitioner is
entitled to a deduction for meal and entertainment expenses of
$157.71.
3. Home Office Expense
Petitioner claimed deductions of $3,216 and $1,230 for
business use of her home during tax years 1992 and 1994,
respectively. Respondent disallowed these deductions in their
entirety.
As a general rule, an individual taxpayer is not allowed a
deduction with respect to expenses attributable to a dwelling
unit which the taxpayer uses as a residence. See sec. 280A(a).
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