- 12 - Laundry and Cleaning Expenses Respondent disallowed Schedule C deductions for cleaning expenses by Mrs. Kerrigan and Mr. Kerrigan in the respective amounts of $1,107 and $618.55. None of these expenses appear to be recorded in Mrs. Kerrigan's business log. While petitioners produced canceled checks totaling $660.25 payable to "Crest" or "Crest Cleaners", they failed to demonstrate the business purpose for these checks. Accordingly, we sustain respondent's determination. Office Expenses Mrs. Kerrigan and Mr. Kerrigan claimed a Schedule C deduction for office expenses in the respective amounts of $4,409.15 and $3,715.89. Respondent allowed $1,067 and $886, respectively. While petitioners offered no evidence to substantiate Mr. Kerrigan's deduction, they did present several entries from Mrs. Kerrigan's log in an attempt to substantiate her deduction. Some of these expenditures, however, do not appear to be within the realm of office expenses. Some of the expenses include lawn care and house painting for house settlements. Petitioners have failed to substantiate deductions for office expenses in addition to the amounts already allowed by respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011