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business.
The rule for substantiating car and truck expenses is clear.
Petitioner is required to provide a mileage log or other
corroboration sufficient to establish the amount, time, place,
and business purpose of the expense. At trial, petitioner failed
to provide any corroborating evidence, besides her self-serving
testimony. The Court has discretion to disregard testimony which
we find self-serving. Niedringhaus v. Commissioner, 99 T.C. 202,
212 (1992). Accordingly, petitioner is not entitled to deduct a
car and truck expense for the year in issue.
Petitioner claimed an advertising expense of $1,490. At
trial petitioner offered into evidence an invoice from Daily
Journal Corporation, the local daily legal newspaper, showing
$1,218.76 in advertising services rendered. The advertisement
placed generally stated “Learn Word Perfect”. We find that this
invoice substantiates petitioner’s advertising expense of
$1,218.76, and, therefore, petitioner is entitled to deduct this
amount.
Section 167(a) permits a depreciation deduction for the
exhaustion and wear and tear of property used in a trade or
business. In calculating the depreciation deduction petitioner
included: Fax machine ($300), printer ($700), and computers
($2,500).
At trial petitioner offered into evidence a receipt from
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