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and $109. In regard to the $218 expenditure, petitioner
presented a cancelled check to Lama Tours International dated
August 14, 1985, a Braniff airlines receipt dated August 15,
1985, and testimony regarding the business purpose of the trip.
However, with regard to the two remaining checks, petitioner
could not recall the time and place of each trip, nor could she
remember the business purpose for each trip. We find that
petitioner has adequately substantiated her entitlement to a $218
travel and entertainment deduction. As to the remainder of the
amount claimed, we sustain respondent's determination.
G. Utilities and Telephone
Petitioner claimed a $482 deduction for utilities and
telephone on her 1985 Federal income tax return. Respondent
determined that such amount was not allowable. Subsequently,
respondent allowed $332 of this amount. The remaining $150 is in
dispute.
Petitioner offered no evidence to show that she is entitled
to any expense for utilities and telephone in an amount greater
than $332. Since petitioner has failed to sustain her burden of
proof, we affirm respondent's determination.
H. Contract Labor
Petitioner claimed a $1,288 deduction for contract labor on
her 1985 Federal income tax return. Respondent determined that
$654 of such amount was not allowable. Subsequently, respondent
allowed an additional deduction of $580. Thus, respondent
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