- 2 - because petitioner and his former spouse first had a divorce or separation instrument on December 19, 1987. 2. Whether petitioner may deduct $72,024 for interest and $10,727 for taxes that he paid, on behalf of his former spouse, as petitioner contends; $10,002, as respondent contends; or some other amount. We hold that he may deduct a portion of these expenses equal to the portion he proved he paid with his separate funds. 3. Whether petitioner may deduct $6,326 for business use of his Jeep Cherokee. We hold that he may not. Section references are to the Internal Revenue Code in effect for the year in issue. Unless otherwise stated, Rule references are to the Tax Court Rules of Practice and Procedure. FINDINGS OF FACT Some of the facts have been stipulated and are so found. A. Petitioner Petitioner lived in Fresno, California, when he filed his petition. He is a lawyer. He represented public water districts and some farmers and ranchers. He used the cash receipts and disbursements method of accounting. B. Real Property Belonging to Petitioner and His Former Spouse In 1987, petitioner and his former spouse jointly owned the following property:Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011