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unsupported, self-serving testimony to be credible. Niedringhaus
v. Commissioner, supra; Tokarski v. Commissioner, supra.
Therefore, petitioner is not entitled to a deduction for the
storage unit.
9. Repairs
Petitioner deducted $431 for repairs and maintenance.
Respondent conceded that petitioner is entitled to deduct $110.
The repairs relate to petitioner’s printer. Petitioner
substantiated $270.31 for repairs, and he is entitled to a
deduction in that amount.
One of the repair receipts relates to “Clickart Company”
software. The record does not indicate how this software is
related to petitioner’s trade or business. Therefore, petitioner
is not entitled to a deduction for the software.4
10. Supplies
Petitioner deducted $306 for supplies. At trial, petitioner
testified as follows: “Office supplies would have been fax paper,
basically the--maybe the toner for the fax machine. Things like
that.” Petitioner did not provide documents or other evidence
regarding supplies. Petitioner failed to provide the Court with
evidence sufficient to establish a rational basis upon which an
estimate can be made. We sustain respondent’s determination.
4 Even if the software related to petitioner’s trade or
business, he would not be entitled to a current deduction for the
full amount. Secs. 167(f)(1), 197(d).
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