- 6 -
on petitioners’ Schedule C, and the $24,000 amount was clearly
mislabeled on their return. Petitioners did not make a valid
election to expense currently their SUV under section 179.
Petitioners offered no evidence supporting the use of the
SUV as an employee business expense of petitioner husband in his
computer analyst position. Rather, they argue that the SUV was
not used in his job as computer analyst, but instead was used in
petitioners’ janitorial business. Because petitioners have not
substantiated the deduction for unreimbursed transportation costs
claimed on their return as an employee business expense, the
$24,000 deduction claimed cannot be allowed.
We sustain respondent’s determination to disallow the
$24,000 deduction claimed by petitioners. To reflect the
foregoing,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7
Last modified: November 10, 2007