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petitioner’s credit card statements show only the date and the
amount of each expense listed in those statements and the name of
the company or establishment at which each such expense was
incurred. Neither petitioner’s credit card statements nor any
other evidence in the record establishes the reason why peti-
tioner paid any of the expenses listed in those statements. We
shall not rely on petitioner’s credit card statements to estab-
lish petitioner’s position with respect to any of the expenses
that he is claiming in this case.
The two theater ticket stubs (petitioner’s ticket stubs) on
which petitioner relies show that the price of admission of each
ticket was $18. Petitioner did not testify about those ticket
stubs. Petitioner does not indicate on brief, and we have no way
of knowing, the issue presented to which they pertain. In
addition, neither petitioner’s ticket stubs nor any other evi-
dence in the record establishes that it was petitioner who paid
for the theater tickets to which those ticket stubs relate. Nor
do petitioner’s ticket stubs or any other evidence in the record
establish the reason why the theater tickets to which those stubs
relate were purchased. We shall not rely on petitioner’s ticket
stubs to establish petitioner’s position with respect to any of
the expenses that he is claiming in this case.
Petitioner’s testimony on which he relies was vague, gen-
eral, and/or conclusory in certain material respects. We shall
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