| http://www.w3.org/ns/prov#value | - Finding originally that the taxpayer 'failed and refused to substantiate any portion of the claimed deductions' or proved such expenses as 'ordinary and necessary', the Commissioner applied the rule in Cohan v. Commissioner, 39 F.2d 540 (2nd Cir. 1930), allowing deductions thereunder for the three years involved in the following amounts: 1955-- $4,000.00; 1956-- $7,500.00; and 1957-- $10,000.00.
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