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documentation issues, however, are merely elements of the
ultimate determinative factor--petitioner has not met his burden
under sections 274 and 280F for substantiating entertainment
expenses.
12. Telephone
Section 262 provides that the first phone line into a
taxpayer’s home is not deductible. Petitioner thus is unable to
deduct expenses relating to his phone line, absent a showing that
there was some service or feature of the line dedicated to his
business activities, a showing he did not make. Cf. Popov v.
Commissioner, T.C. Memo. 1998-374, revd. on other grounds 246
F.3d 1190 (9th Cir. 2001).
13. Miscellaneous Cash
We are not required to accept self-serving testimony from
petitioner regarding his estimates of cash spent on his
activities. Even were we to accept his assertion of how much
cash he spent, we still would not be convinced that those amounts
went to business, as opposed to personal, expenses. Thus, we
disallow the deduction of these amounts.
14. Periodicals
On petitioner’s Schedule C, he claimed a deduction for
$1,055 in periodical expenses. This entire amount is documented
in his posttrial submission. The documentation, however, shows
that $838 of this total was spent on subscriptions to major
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