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that indicates that the money was used to purchase baseball
cards. Petitioners have not established that it is more likely
than not that these checks were used to purchase baseball cards
for the buyers group, rather than for their personal living
expenses. Therefore, petitioners have failed to establish that
they are entitled to a deduction for the payments.
r. Cash
Barbara signed and endorsed a check drawn on the National
City Bank account dated March 18, 1991, payable to cash in the
amount of $1,600. She then gave the cash to Raymond. Raymond
claims the $1,600 was used to purchase cards from a company that
would only accept cash, because the buyers group had bounced some
checks. There is no notation on the check or any other evidence
in the record to indicate its purpose. Petitioners have not
established that it is more likely than not that cash was used to
purchase supplies for the buyers group, rather than for their
personal living expenses. Therefore, petitioners have failed to
establish that they are entitled to a deduction for the $1,600.
3. Unique Vinyl Transaction
Unique Vinyl makes binders. On March 13, 1991, Raymond wire
transferred $5,270 from the National City Bank account to Unique
Vinyl's bank account for purchases made during 1991. The bank
charged a fee of $13.75 for the wire transfer. Also during 1991,
a $3,156 check made payable to Unique Vinyl was written and paid
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