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Mr. Beck also asserts that he should be allowed to deduct
expenses related to garages, because store supplies are stored in
the garages. An exception in section 280A(c)(1)(C) provides
that if an office is a "separate structure" not attached to the
dwelling unit and is used in connection with the taxpayer's trade
or business, a home office deduction may be justified. However,
the statute requires that the separate structure be used
exclusively for business purposes in order to qualify for the
deduction. Mr. Beck does not assert that the garages are used
exclusively for business purposes. The expenses related to Mr.
Beck's condominium and the garages are personal expenses of Mr.
Beck and may not be deducted by the corporation.
6. Charges on the Corporate Visa Card for Mr. Beck's
Personal Expenses
Mr. Beck used the corporate VISA credit card to pay for his
personal expenses in addition to corporate expenses. Mr. Beck
claims that he did not deduct his personal expenses on the
corporation's return. Mr. Beck did not report the payments as
income to him. The expenses are not deductible by the
corporation and are taxable dividends to Mr. Beck.
7. Mrs. Beck's Memorials, Funeral, and Medical
Expenses
Mr. Beck wrote checks from the corporate account to churches
and charitable organizations in memory of Mrs. Beck. Some of
Mrs. Beck's funeral expenses were paid from Beck's Liquors
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