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News and the Asset Protection Guide. Petitioner provided
canceled checks for these items. Petitioner's testimony
establishes that he used these materials either as resources or
to stay abreast of trends in the investigation and surveillance
industry. Therefore, petitioner may deduct $665 in 1991 and $181
in 1992 for the cost of these items.
K. Laundry and Linen
For 1991 and 1992, petitioner deducted $225 and $233,
respectively, representing the cost of cleaning petitioner's
suits and shirts. This is clearly a personal nondeductible
living expense under section 262.
L. Outside Services
For 1991 and 1992, petitioner deducted $4,100 and $2,920,
respectively, for outside services, which respondent disallowed
in full. Petitioner testified that these were amounts paid to 15
different informants, or "snitches", to obtain information.
Petitioner paid these amounts in cash; he did not issue Forms
1099 to the recipients, nor did he provide any receipts or other
documentation to support the deduction for the taxable years in
issue. We find for respondent on this matter.
M. Telephone
For 1991 and 1992, petitioner deducted $1,787 and $1,433,
respectively, for cellular phone expenses allegedly incurred in
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