United States Tax Court July 19, 1982, Docket No. 17034-79. (Prouse v. Commissioner)

DONALD GEORGE PROUSE AND OLIVIA ANN PROUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Prouse v. Commissioner Docket No. 17034-79. United States Tax Court T.C. Memo 1982-403; 1982 Tax Ct. Memo LEXIS 346; 44 T.C.M. (CCH) 497; T.C.M. (RIA) 82403; July 19, 1982. *346 Taxpayer D lost his records of and receipts for his 1977 employee business expenses.