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As stated above, petitioner bears the burden of maintaining
the records needed to establish his entitlement to deductions.
Sec. 6001; sec. 1.6001-1(a), Income Tax Regs. To substantiate
entitlement to a depreciation deduction, the taxpayer must show
that the property was used in a trade or business (or other
profit-oriented activity) and must establish the property’s
depreciable basis by showing the cost of the property, its useful
life, and the previously allowable depreciation. Cluck v.
Commissioner, 105 T.C. 324, 337 (1995).
Petitioner did not produce any evidence at trial to
substantiate the claimed depreciation expense. Petitioner
attached to his pretrial memorandum documents related to his
claimed deduction for depreciation expenses. Evidence must be
submitted at trial; documents attached to briefs and statements
made therein do not constitute evidence and will not be
considered by the Court. Rule 143(b); Evans v. Commissioner, 48
T.C. 704, 709 (1967), affd. per curiam 413 F.2d 1047 (9th Cir.
1969); Lombard v. Commissioner, T.C. Memo. 1994-154, affd.
without published opinion 57 F.3d 1066 (4th Cir. 1995).
Accordingly, these documents are not in evidence, and we sustain
respondent’s determination regarding the depreciation expenses.
3. Office Supplies and Dues and Subscriptions
Petitioner claimed $449.13 in office supplies and $1,162 for
dues and subscriptions. These expenses are deductible by
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