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In view of the foregoing, we hold that petitioner is
entitled to vehicle operating expenses only in the aggregate
amount allowed and conceded by respondent in respect of the Ford
F150.
4. Landfill Expense
Petitioner claimed a deduction for landfill expense in the
amount of $8,000. Of this amount, respondent allowed $4,320
based on the following estimate: one landfill trip per day for 6
days a week for 36 weeks at a per trip price of $20.
At trial, petitioner presented no documentary evidence to
support this deduction other than a written statement from Waste
Management (WM) attesting to the fact that in 2000 she was a
customer of WM’s Cougar Landfill.
The amount claimed by petitioner strikes us as an estimate.
However, given the nature of her property maintenance and cleanup
business, there is little question that she made frequent trips
to the dump. Based on her testimony and the record as a whole,
we hold that petitioner is entitled to a deduction for landfill
expense in the amount of $5,500. See Cohan v. Commissioner, 39
F.2d 540 (2d Cir. 1930).
5. Contract Labor Expense
Petitioner claimed a deduction for contract labor expense in
the amount of $7,000. Respondent disallowed the deduction in its
entirety.
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