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Schedule E expenses. Respondent does not stipulate that the
documents making up the exhibit substantiate the claimed
expenses. The documents suffer from defects similar to those
affecting the documents petitioner produced to substantiate his
Schedule C deductions. Some of the documents seem to have no
connection with the claimed expenses at all; others are ambiguous
or confusing. There are, for example, nine pages of copies of
checks payable to the order of “200 East 36th St., Owners [or
‘Tenants’ or something similar]”, some of which refer to
apartments “8-B” and “4-H”, and some of which refer to monthly
maintenance. There is also an IRS Form 1098, Mortgage Interest
Statement, for 2000, showing a mortgage interest payment by
petitioner of $2,313 to 200 East 36th Owners Corp. We fail to
see the relationship of those checks and that interest payment to
the expenses claimed for the three rental properties, none of
which seem to involve the address 200 East 36th Street. There is
a receipt for $128 paid for a magazine described as “Financial
Planning[,] Elderly Finances”, but containing no indication of
who made the payment. There is a receipt from the bookseller
Barnes & Noble for something called “Say It In Spanish”, which is
annotated “Pace U”. There is another partially illegible receipt
which is annotated “YMCA”. We fail to see the relevance of those
receipts to the claimed expenses. There are three checks drawn
to the order of “Delray Racquet Club” and annotated “4303”, but
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