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Petitioners have not presented any evidence substantiating
the alleged business purpose of Mrs. Jackson’s trip, other than
their document and her uncorroborated testimony at trial, and,
therefore, have failed to meet the substantiation requirements of
section 274(d). Furthermore, although petitioners did not claim
a deduction for travel expenses on their joint 2001 Form 1040,
respondent allowed $2,071 in travel expenses. Petitioners have
not shown that the Northwest Airlines and Doubletree travel
expenses were not included in the expenses previously allowed by
respondent. Accordingly, the Court concludes that petitioners
are not entitled to a deduction for travel expenses in excess of
the $2,071 previously allowed by respondent.
4. Mail and Post Office Box Expenses
Petitioners presented at trial an invoice from Bacon’s
Mailing Service $3,858.71 for taxable year 2001, discussed supra.
Petitioners did not claim an expense for mailing services on
their 2001 joint Form 1040. Respondent contends that petitioners
have not shown that the invoice was paid in 2001 as the
prepayment date was not provided. The Court agrees with
respondent. Accordingly, the Court concludes that petitioners
are not entitled to a Schedule C deduction for mailing expenses
for taxable year 2001.
Petitioners claimed a deduction for “PO RENT” of $64 on
Schedule C of their joint 2001 Form 1040, which respondent
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