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11. Expenses Allowed or Conceded by Respondent
Respondent has allowed or conceded other items, such as
telephone expenses and legal expenses, up to the amounts of
checks or receipts previously provided by petitioner. As there
is insufficient evidence to establish a rational basis for making
an estimate of a greater amount, we shall not allow petitioner a
deduction for these items greater than that allowed or conceded
by respondent. See Cohan v. Commissioner, supra at 543-544;
Vanicek v. Commissioner, supra at 742-743.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011