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or appraisal of its preaccident and postaccident fair market
value, we are unable to calculate or even to estimate the amount
of a casualty loss deduction allowable to petitioner. A repair
estimate that was produced by petitioner did not indicate the
expertise of the individual making the estimate, is addressed to
an individual other than petitioner, lists a license plate number
for the car different from the license plate number listed in the
police accident report, and is dated 6 months after the accident.
We disallow as unsubstantiated petitioner’s 2003 claimed
$3,050 casualty loss deduction relating to a 2002 car theft and a
2003 car accident.
Petitioner now argues that the $2,060 claimed bad debt
deduction relates to airline tickets that she purchased in 2003
for a contractor as compensation for the contractor’s future
services. Petitioner argues that the contractor did not perform
the services, that the contractor refused to refund to petitioner
the cost of the airline tickets, and that as a result petitioner
in 2003 realized a $2,060 bad debt.
Because petitioner, among other things, did not produce
credible evidence that she purchased airline tickets for a
contractor, petitioner has failed to substantiate the claimed bad
debt deduction.
We disallow as unsubstantiated petitioner’s $2,060 claimed
bad debt deduction.
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Last modified: November 10, 2007