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is no doubt possible that petitioner paid persons to unload
freight, we have insufficient evidence to make a reasonable
estimate of the amount that was paid. Respondent is sustained on
this item.
5. Travel, Meals and Entertainment
The deductions claimed for travel expense of $1,600 and
meals and entertainment expense of $2,300 are subject to the
substantiation requirements of section 274(d). Petitioner
presented no documents and no specific testimony in this
connection. Respondent is sustained as to this disallowance.
6. Other Expenses
Petitioners claimed a deduction for $9,195 in other
expenses. Respondent allowed $1,400 of this amount for
communications and $595 for clothes and shoes. Remaining in
dispute is $7,200. Petitioner appeared confused about this item,
and his testimony suggests that the claimed expense deduction may
be a duplication of other items claimed on the Schedule C.
Petitioner did not present documentation or testimony with
respect to this item. Respondent’s determination is sustained.
7. Car and Truck Expenses
Petitioner deducted $17,716 in car and truck expenses.
Respondent allowed $2,267 for this item. At trial petitioner
asserted that this item was for fuel expense for his tractor, and
that he paid approximately $18,000 for fuel expenses. Upon a
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