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item. Respondent, therefore, is sustained on the claimed second
telephone and cellular telephone expenses. Brodsky v.
Commissioner, T.C. Memo. 2001-240.
With respect to the uniforms, dry cleaning and laundry,
association and professional dues, firing range expenses,
ammunition, camera, and gun expenses, the strict substantiation
rules do not apply, and the Court is satisfied that petitioner
did incur deductible expenses for these items. Although
petitioner admitted he was “not the world’s best record-keeper,”
he testified credibly with respect to these items and their
business purpose. In the absence of adequate substantiation,
this Court may, if convinced by the evidence, estimate the amount
of deductible expenses incurred. Cohan v. Commissioner, 39 F.2d
540, 543-544 (2d Cir. 1930). Therefore, under the Court's
discretionary authority pursuant to Cohan, the following amounts
are allowed as unreimbursed employee business expense deductions
on Schedule A: Uniforms, $200; dry cleaning and laundering of
uniforms, $500; association and professional dues, $500; firing
range and ammunition costs, $100; firearm and camera, $200, for a
total of $1,500. See McGovern v. Commissioner, 42 T.C. 1148
(1964) (expense for nurse’s uniforms allowed under Cohan rule),
affd. 17 AFTR2d 944, 66-1 USTC par. 9455 (6th Cir. 1966); Fisher
v. Commissioner, 23 T.C. 218 (1954) (purchase and laundering of
formal clothing expenses of professional musician allowed under
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