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recipients of the Christmas gifts and briefcases, the business
purpose for the gifts, or the amount in gifts to any one
individual for the year. Therefore, the claimed deductions are
disallowed.
In 1975 petitioner made a payment to Ohio Bell in the amount
of $7,359.75 for a telephone bill dated November 14, 1975, which
contains a one-time charge of $6,626.30 and other charges for
services of $661.16. Petitioner deducted the entire bill of
$7,359.75 on his 1975 return. There is no evidence in the record
as to the type of equipment or service or the business purpose
for the one time charge of $6,626.30. Therefore, it is
disallowed. Respondent concedes the remainder ($661.16).
In 1975 petitioner claimed a deduction for office expenses
of $1,121.29 paid to American Express, a refund of $174.05, a
bank overcharge of $102.36, and insurance premiums of $1,000.
For the year 1977 petitioner claimed office expenses for $25 paid
to the University Club, $85 paid to Susie Strong, $211.05 paid to
Mehdi Sabety, and $100 paid to Donna Stone. There is no evidence
in the record of the business purposes for these payments.
Therefore, they are disallowed.
Petitioner claimed deductions for dues paid to the Columbus
Country Club in the amounts of $45, $585, and $468, and to the
OSU Faculty Club in the amounts of $77, $108, and $99, for the
years 1975, 1976, and 1977. Petitioner also paid golf club dues
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