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Included in the disallowed deductions labeled as
"Supplements" were the costs of bison (buffalo) meat, which
petitioner consumed daily, year round, at the rate of 3 pounds
per day. Petitioner contends he consumed the meat for muscle
development because the protein levels in buffalo are much higher
than those in beef or other meat products.3 In addition,
petitioner also consumed enormous quantities of vitamins and
minerals through various types of "shakes" containing ingredients
to enhance strength and muscle development. Petitioner also used
a variety of other products that were not ingested but were
simply sprayed on or massaged into the skin to enhance his
appearance. One of these products was called ProTan Muscle Juice
Professional Posing Oil and, according to instructions, was
applied "prior to pumping up backstage for optimum effects."
Another similar product called Blow Out was applied to the body 5
minutes before a workout. Still another product was massaged
over the body several hours before a posing to provide a suntan
brown color or a deep tan to the body. Most of these products
could not be purchased in local health food stores but were
purchased solely through advertisements in bodybuilding
publications. Respondent, in the notice of deficiency,
3 Petitioner testified that, while he could have consumed
beef, which is less expensive than bison, he would have had to
consume 6 pounds of beef per day to equal the effects of the
bison.
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