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for cost of goods sold to $2,007 on her “amended return”.7
However, as stated above, petitioner did not maintain proper
books or even notes to substantiate such a claim. Therefore, we
hold that petitioner is not entitled to any claim for cost of
goods sold during the taxable year 1999.
Petitioner claimed a truck and automobile expense of $273 on
her original return and has increased such expense to $451 on her
“amended return”. No actual log of expenses or mileage was kept
as to petitioner’s claimed automobile expense. However,
petitioner did keep documents of shows that she claims she
attended and records of clients’ addresses that petitioner
allegedly visited on business matters. In addition, petitioner
introduced into evidence parking receipts from Sacramento and a
check from a client in the Bay Area, both of which petitioner
claims substantiates her travel to these areas. Petitioner
attempts to use these such documents to substantiate her claimed
automobile expense. However, petitioner did not keep a mileage
log for such trips.
Aside from the above-mentioned parking receipts, check, and
other documents, petitioner offered no further records to
substantiate her travel or automobile expenses. Her evidence
7Such amended return, as previously noted, was not filed
with the Internal Revenue Service but was merely exchanged with
respondent’s counsel as part of the parties’ informal document
exchange.
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