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At trial, petitioner did not introduce a single piece of
documentary evidence in support of any of the deductions in issue
except for her travel expenses. Likewise, petitioner did not
offer testimony in support of any of those deductions. Because
the record contains no evidence upon which we could base an
estimate, we must sustain respondent’s determinations in regard
to unreimbursed employee expenses other than motor vehicle
expenses.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011