Harry T. Cavalaris - Page 18

                                       - 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  Next

Last modified: May 25, 2011