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satisfied. Id. And if only one of the uses qualifies, then the
expenses attributable to that use are not deductible even if the
other uses are business related. Id.
1. Other Business Property as a Section 280A Expense
Petitioner’s evidence consisted of the spreadsheet listing
the numbers he put on his return, three canceled checks for rent
paid for September through December at $1,050 per month, a
current photograph of some equipment, a diagram showing the
location of his equipment, furniture, files, and storage; a
letter from Cortelco’s vice president of finance and
administration and chief financial officer, and petitioner’s own
testimony.
Petitioner testified that he and his wife never dined in the
dining room because they had an outside deck to dine on. The
table was designed for dining, but it was not used for that
purpose, he testified. According to petitioner, they ate out
most of the time, and his wife never cooked in the kitchen. The
Court finds that this portion of petitioner’s testimony is
self-serving, and we simply do not accept it. See Geiger v.
Commissioner, 440 F.2d 688, 689 (9th Cir. 1971), affg. per curiam
T.C. Memo. 1969-159; Urban Redev. Corp. v. Commissioner, 294 F.2d
328, 332 (4th Cir. 1961), affg. 34 T.C. 845 (1960).
Petitioner also testified that both he and his wife slept in
the bedroom and that he used his computer equipment and his
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