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publications in the amounts of $2,211, $4,168, $1,979, and
$1,873, respectively. On brief petitioner conceded the amounts
of $1,734.08 for 1978, $624 for 1979, and $624 for 1981.
Respondent conceded $926 for 1979 and $234 for 1980. The
remaining amounts of $476.08 for 1978, $2,618 for 1979, $1,745
for 1980, and $1,249 for 1981 were not ordinary and necessary
business expenses of petitioner, and are, therefore, disallowed.
N. Claimed Deductions for Depreciation
In the notice of deficiency for the years 1973 and 1976
respondent disallowed depreciation claimed by petitioner in the
amounts of $560.90 and $10,902.44, respectively. Petitioner
presented no evidence to refute respondent's determination.
Therefore, the amounts are disallowed.
From 1974 through 1976 petitioner owned an apartment in
Kitzbuhel, an Austrian village located in the Tirol Mountains
noted for its skiing. Petitioner skied in Kitzbuhel and took
skiing lessons there. Petitioner, his family, and his friends
used the Kitzbuhel apartment for personal vacations.
Petitioner claimed depreciation expenses on the Kitzbuhel
apartment in the amounts of $3,366.90 in 1974 and $3,990.91 in
1975. He did not keep any records of the number of days the
Kitzbuhel apartment was used for business compared to the number
of days of personal use. Therefore, he is not entitled to any
depreciation expenses on the Kitzbuhel apartment for the years
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