- 10 - debts” but provided no supporting evidence. Petitioners have failed to substantiate these claimed business expense deductions. E. Conclusion Petitioners have failed to meet their burden to prove that respondent’s determinations were in error. In the light of the foregoing, An appropriate order and decision will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10Last modified: March 27, 2008