- 24 - related to Mr. Zeidler's trade or business activity. The Court agrees with respondent. Petitioners did not establish that Mrs. Zeidler's accompaniment of her husband on these trips was in any way related to or contributed to Mr. Zeidler's business. The trip to North Carolina was during the Christmas season and included a visit to Mrs. Zeidler's parents. There was no showing that Mrs. Zeidler participated in any activity related to Mr. Zeidler's trade or business. Petitioners failed to show any business purpose for Mrs. Zeidler on the Birmingham, Alabama, trip. The $909 expense is considered a personal expense and is not deductible under section 262. Respondent, therefore, is sustained on this issue. Petitioners' 1990 income tax return was signed on November 4, 1991, and was received by the IRS on November 8, 1991. Petitioners had obtained an automatic extension that extended the filing period for their 1990 return to August 15, 1991. Petitioners signed their 1992 return on August 12, 1993; however, respondent alleged on brief that the envelope in which petitioners mailed their return to the IRS bore a postmark date of August 24, 1993, and was received by the IRS on August 28, 1993. Petitioners also obtained an automatic extension to file their 1992 return on or before August 15, 1993. Respondent determined the addition to tax under section 6651(a)(1) for both years. At trial, petitioners presented no evidence on this issuePage: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Next
Last modified: May 25, 2011