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Petitioner testified that he had his shirts and the vests
provided by MGM dry cleaned. He claimed that he paid $22 per
week to maintain the tuxedo shirts and $25 per week to clean the
vests. However, petitioner provided one receipt of $3.85 for dry
cleaning. We may estimate the amount of expenses, so long as
petitioner provides evidence upon which we can base an estimate.
Rodman v. Commissioner, 542 F.2d 845, 853 (2d Cir. 1976), affg.
T.C. Memo. 1973-277; Cohan v. Commissioner, 39 F.2d 540 (2d Cir.
1930). Petitioner provided little evidence other than his vague,
undocumented testimony. Nevertheless, we have no doubt he must
have incurred some expenses for cleaning the vests and shirts.
Using our best estimate, we allow $250 for dry cleaning.
We find that petitioner is entitled to deduct $503.08 for
his uniform and dry cleaning expenses. However, after
concessions and our findings, petitioner’s itemized deductions
for 1994 do not exceed the standard deduction. Sec. 63(c);
Cotton v. Commissioner, T.C. Memo. 2000-333. Therefore, it is
more advantageous for petitioner to claim the standard deduction
as allowed by respondent in the notice of deficiency.
respondent’s determination is sustained.
C. Schedule C Deductions
1. Sections 162 and 274
Section 162(a) permits a deduction for the ordinary and
necessary expenses paid or incurred during the taxable year in
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