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of sections 274 and 280F for deducting his drama festival
expenses by documenting the date, cost, and purpose of his visit.
But as we noted above, we do not credit petitioner’s travel log,
and so it does not support his position that he spent $171.31 in
Ann Arbor on business purposes on November 16, 1997. As such, we
disallow that deduction. The log does indicate, and we find to
be believable, an expense for $189.04 at the Courtyard Marriott
in Ann Arbor on March 16, 1997. We allow that deduction. His
estimates of cash expenditures at fast-food outlets and other
establishments do not meet the requirements of sec. 274, and are
thus disallowed.
7. Books, Recordings, Videos
Petitioner claimed deductions for books, recordings, and
video in the amount of $3,324. His posttrial submission details
$4,358 of expenses in this category. A number of these items,
however, must be fully disallowed or considered in a different
category. These include expenses for software, video, and
newspaper subscriptions. The removal of these items results in
$2,440.25 for this category.
The category’s other expenses are more ambiguous. Some are
no doubt legitimate, and respondent has not identified any
specific legal theory for their disallowance. But allowing all
the deductions would be ignoring some obvious questions raised by
a great number of nonspecific items, such as large drug store
receipts. Under the Cohan rule, we may estimate the proper
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