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would be an itemized deduction and is less than the $6,250
standard deduction claimed on petitioner’s 1998 return.2
Finally, although petitioner, in connection with an alleged
online publishing activity, claimed additional mileage and other
expenses on his 1998 Schedule C, he did not substantiate any of
those amounts or show that he was in a trade or business other
than his employment as a car salesman. Accordingly, we hold that
petitioner is not entitled to any of the remaining travel or
other items claimed on his 1998 Schedule C.
To reflect the foregoing,
Decision will be entered
under Rule 155.
2 We leave the question of whether petitioner would benefit
by claiming this itemized deduction as opposed to a standard
deduction to the parties’ computation under Rule 155.
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Last modified: May 25, 2011