Further, deductible expenses can be estimated only where the taxpayer presents evidence sufficient to provide some basis upon which an estimate may be made.

It contains [the pastor's] transportation to and from his residence and his place of business which represents personal commuting and not deductible expenses.

For the 2009 tax year, the 33% tax bracket starts with couples with taxable earnings of $208,850, when adjusted for personal exemptions and various deductible expenses.

For this, keep receipts for proof of purchases and sales, and input all sales against deductible expenses.

Ordinary income, income less standard deductions and deductible expenses, was taxes at a flat rate of 28%.