- 11 -
Utilities, Cellular Phone Service, and Cable Service
Respondent has conceded some of the utility expenses but
argues that other utility expenses deducted by petitioner do not
relate to the Harwichport property. We conclude that the
payments to NE Tel, HarWater, Commonwealth Electric, and Hall Oil
relate to petitioner's income-producing activity and are either
capital expenditures or currently deductible as discussed below.
Respondent disallowed deductions for petitioner's cellular
phone and related service fees and charges. Petitioner merely
testified that he had the cellular phone installed in the
Lincoln. Petitioner deducted the cost of cable television
service at the Harwichport property, and respondent disallowed
that deduction. We find that the cellular phone and cable
television service were personal expenses and sustain
respondent's disallowance of these items.
Advertisements, Clock Repair, and Truck Rental
Petitioner deducted $262 for newspaper advertisements, and
respondent disallowed $114 of that deduction. The $114 in
dispute relates to advertisements allegedly placed prior to
October 28, 1990. Petitioner produced none of the alleged
newspaper advertisements placed prior to October 28, 1990.
Petitioner testified that he advertised nothing but the
Harwichport property in newspapers during 1990, but respondent
produced an advertisement wherein petitioner had offered his
automobile for sale in the New York Times on October 28, 1990.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011