- 5 -
Clean & Maint. $83 $45 -- $229 --
Insurance 776 198 $72 -- $130
Interest 3,373 6,380 330 600 2,309
Repairs 198 355 391 -- 200
Taxes 601 601 84 -- 429
Utilities -- 187 13 -- --
PMI 67 266 -- -- 126
Other 70 30 87 -- 24
sub-total 5,168 8,062 977 829 3,218
Depreciation 449 2,209 365 461 3,625
Total 5,617 10,271 1,342 1,290 6,843
OPINION
As a general rule, herein applicable, the taxpayer has the
burden of proving that the Commissioner erred in her
determinations. Rule 142(a).
Substantiation of Rental Expenses
In the stipulation of facts and in respondent's brief,
respondent conceded numerous deductions.
In addition, petitioner submitted a number of illegible
receipts and slips of paper with handwritten itemizations and
totals but without supporting documents. Other documents
submitted were duplications of amounts that had already been
allowed or stipulated. Some were undated receipts, were for
years not in issue, or did not reveal for which property work was
done or what work was done. However, based upon the testimony of
witnesses and some documents, we find that petitioner has
substantiated these additional items:
4512 Kingsessing - Repairs of $198, consisting of paint
($40) and window guards ($158); and "other" of $70, consisting of
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Last modified: May 25, 2011