discussed Cited "see" Yoon v. Commissioner In order to prove entitlement to deductions for travel and entertainment expenses, a taxpayer must meet the specific substantiation requirements of § 274(d), including the date, time, place, amount, and business purpose of the expense, as well as the business relationship between the taxpayer and the people he or she entertained. 26 U.S.C. § 274 (d); see Dowell v. United States, 522 F.2d 708, 714 (5th Cir.1975), cert. denied, 426 U.S. 920 , 96 S.Ct. 2626 , 49 L.Ed.2d 374 (1976); see also 26 U.S.C. § 274 (n) (1982) (limiting travel and entertainment deductions to 80% for the years 1989, 1990…

discussed Cited "see" Bernard v. United States See Dowell v. United States, 522 F.2d 708, 714 (5th Cir.1975), cert. denied, 426 U.S. 920 , 96 S.Ct. 2626 , 49 L.Ed.2d 374 (1976) (a blizzard of bills is not enough where each item is not proved specifically).