- 18 -
Petitioner claimed a deduction of $100 for repairs to his
car incurred on a trip to Richmond, Virginia (paragraph 11 of the
stipulation of facts). Petitioner used his car for charitable,
business, and personal purposes. In order to deduct such an
expense petitioner must show that the repair was necessitated by
petitioner's charitable travel as opposed to his personal or
business travel. Orr v. United States, 343 F.2d 553, 558 (5th
Cir. 1965). Petitioner has failed to meet his burden of proof on
this matter, and, therefore, the $100 repair expense is not
deductible. See Smith v. Commissioner, 60 T.C. 988, 995 (1973).
Respondent contends that petitioner's expenditures for the
following items were not necessary: (1) Expenditures made for
the meals of others; (2) the rental of a limousine in Nassau,
Bahamas, to transport petitioner and other officials of AHEPA to
and from the airport; and (3) registration fees of others paid by
petitioner at an AHEPA conference in Virginia Beach, Virginia.
These three items involve the payment by petitioner of expenses
attributable to other individuals.
Petitioner argues that his payment for the expenses of
others are deductible on two grounds. First, petitioner argues
that these expenses are deductible pursuant to section 170(a)
because they were made "to or for the use of" a charitable
organization. Second, petitioner contends that the payments are
Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 NextLast modified: May 25, 2011