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Petitioner did not keep a log in the use of his vehicles, nor did
he produce any other contemporaneous record of his car and truck
expenses, the business use of his vehicles, or parking expenses.
Petitioner also claimed expenses in taking clients out for
meals. He did not keep contemporaneously prepared records in
connection with these expenses. At trial, he claimed $2,694.76
for meals expenses, which he determined using his annual
statement from American Express. As previously noted, the credit
card statement was not produced at trial.
Petitioner’s claimed expenses also included expenses related
to playing golf with clients. He maintained a membership at the
Cincinnati Athletic Club, for which he paid dues. Petitioner did
not keep a record of these client entertainment expenses.
Petitioner had a professional relationship with a local
union, the United Food and Commercial Workers Union (UFCW), Local
1099. Incident to this relationship, petitioner was allowed
membership in the union in order to obtain favorable health
insurance coverage for himself and his wife. The union dues were
$25 per month, which amounted to $300 a year. Petitioner
substantiated only $275 of union dues paid to UFCW Local 1099
during 1995.
Petitioner claimed, as business expenses, charitable
contributions to various organizations that solicited him at his
law office. He stated that he made the contributions “in my
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