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underlying receipts or supporting documentation for the remaining
expenses listed on such vouchers.
Petitioner claimed a deduction for moving expenses of
$13,660 for 2000. He presented a receipt relating to the move
from Jeffersonville, Indiana, to Philadelphia, Pennsylvania, in
the amount of $1,315. This move was in connection with the
commencement not of work, but of law school, and thus, any costs
incurred and associated with this move are not allowed as a
deduction under section 217.
While petitioner incurred some costs for his three moves,
most of his costs did not constitute moving expenses as defined
under section 217. Further, petitioner failed to substantiate
his claimed moving expenses with documentary evidence such as
vendor receipts, credit card statements, canceled checks, or
airline tickets. Petitioner’s testimony also was not credible.
Accordingly, since the record provides no basis for making an
estimate, we decline to invoke Cohan v. Commissioner, supra. We
sustain respondent’s determination on this issue.
4. Itemized Deductions
Petitioner claimed itemized deductions for home mortgage
interest, unreimbursed employee expenses, and casualty and theft
loss. Because petitioner is not entitled to these itemized
deductions, as we discuss later, and because any remaining
itemized deductions are not in excess of the applicable standard
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