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Commissioner, 99 T.C. 202, 212 (1992); Tokarski v. Commissioner,
87 T.C. 74, 77 (1986). We sustain respondent on this issue.
Petitioner claimed a $500 repairs and maintenance expense
deduction on his 1998 Schedule C. He admitted at trial that he
was not entitled to the claimed deduction. It pertained to
maintenance expenses paid to repair the automobile for which he
was allowed a standard mileage expense. Respondent is sustained
on this issue.
Petitioner claimed deductions of $175 and $150 for supplies
and licenses, respectively, on his 1998 Schedule C. No evidence
was submitted to substantiate these claimed deductions.
Respondent is sustained on this issue. See Niedringhaus v.
Commissioner, supra.
In Part V of his 1998 return, petitioner deducted “Other
Expenses” as follows:
Education $3,500
Telephone 1,750
Cellular phones 2 2,000
Pagers 2 144
Laptop computer 2,150
9,544
As noted, supra, respondent determined in the notice of
deficiency that petitioner was entitled to a job-related
education miscellaneous itemized deduction in the amount of
$1,105 subject to the 2-percent floor on miscellaneous
deductions. Petitioner has not substantiated that he is entitled
to any education expense deduction in excess of the amount
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