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period February 5 through March 5, 2001; two monthly statements
for a First Tennessee Bank Visa card covering the period March 5
through May 7, 2001; and two monthly statements for a MBNA
America Visa card covering the periods May 8 through June 7,
2001, and November 8 through December 7, 2001. (We shall refer
collectively to all of the above-described statements as peti-
tioner’s credit card statements.)
Petitioner did not testify about any of petitioner’s credit
card statements. Petitioner does not indicate on brief, and we
have no way of knowing, whether he is claiming all of the ex-
penses shown in those statements.9 There is no notation on any
of petitioner’s credit card statements indicating which, if any,
of the expenses listed in those statements petitioner is claiming
here.10
On the instant record, we have no way of knowing (1) which,
if any, of the expenses listed in petitioner’s credit card
statements petitioner is claiming in this case or (2) the issue
presented to which any such expense pertains. In addition,
9We note that the total amount of expenses shown in peti-
tioner’s credit card statements exceeds the total amount of
expenses that petitioner claimed in petitioner’s Form 2106,
restaurant Schedule C, and PDA consulting Schedule C.
10Several of petitioner’s credit card statements have a
notation adjacent to each of the expenses listed, such as a tick
mark, a check mark, or an underlining or circling of an amount.
We presume that petitioner made those notations as he was review-
ing those several statements in order to note that he had veri-
fied the accuracy of each expense listed in those statements.
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