- 8 - We disallow as unsubstantiated the $2,186 in depreciation disallowed by respondent. Primarily for lack of substantiation, among other reasons, for 2003 petitioner is not entitled to deductions beyond those allowed by respondent. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8Last modified: November 10, 2007