-4-
interest, taxes and licenses, depreciation, advertising, legal
and professional, car and truck, travel, and meals and
entertainment expenses.
Petitioner presented documents and offered testimony
regarding the repair and maintenance expenses claimed as
deductions. Petitioner did not introduce a single receipt,
though, that showed he paid a repair or maintenance expense for
either of his businesses.
Petitioner suggested that some of the individuals and
businesses with whom he dealt did not differentiate between
receipts and invoices. Petitioner suggested that we therefore
treat the invoices he submitted as receipts.
Petitioner testified that he used service providers who did
not know how to read or write, so petitioner would occasionally
himself prepare the invoice for the work done. Petitioner also
presented invoices from a numbered “receipt book” he kept for use
by service providers who did not produce their own documentation.
Petitioner submitted a few documents that appear to have
been drafted by third parties, but the amounts listed were
crossed out, and petitioner wrote in different amounts.
Petitioner explained that he made these alterations after
negotiating a better price for the services, but he did not
explain why he, and not the third party, made the alteration.
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