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Moreover, petitioner has failed to show that the travel expenses
were for a business and not a personal purpose.
Accordingly, respondent’s determinations disallowing
deductions for expenses relating to car and truck, meals and
entertainment, and traveling are sustained.
2. Office Expenses
Petitioner claimed deductions of $2,715 for office expenses.
In the notice of deficiency, respondent allowed a deduction of
$122. Subsequently, respondent conceded an additional deduction
of $842.54 based on receipts petitioner provided substantiating
office expenses in that amount.
At trial, petitioner failed to offer any additional
documentation to substantiate the remaining claimed office
expenses. Accordingly, respondent’s determination disallowing
office expenses, to the extent not conceded or previously
allowed, is sustained.
3. Other Expenses
Petitioner claimed deductions of $5,200 for other expenses,
consisting of: (1) Clothes of $1,100, (2) dry cleaning of $340,
(3) books of $560, and (4) classes of $3,200. In the notice of
deficiency, respondent allowed a deduction of $672 as an
education expense. At trial, petitioner conceded that he was not
entitled to claim deductions for his clothes and dry cleaning
because they were personal expenses.
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