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premium refund. Thus, respondent allowed $3,721 in insurance
expenses. The record supports respondent's position.
Repairs and Maintenance
Petitioners reported repairs and maintenance expenses in the
amount of $6,987.80 on their amended return. However,
petitioners submitted into evidence receipts, including newly
discovered receipts for $703 and $243, which totaled $3,777.86.
Respondent conceded this amount but reduced it by 15 percent
because respondent contends this represents petitioners' personal
use of the vehicle. Thus, respondent's position is that
petitioner should be allowed repairs and maintenance expenses in
the amount of $3,211.
With respect to the difference of $3,209.94 ($6,987.80 -
$3,777.86), petitioners introduced into evidence a reconstructed
summary sheet for service and parts from an auto repair service
station in the amount of $3,210. After a review of this invoice,
we are not satisfied that it is an accurate and credible
document. We note that many of the items listed in the
reconstructed summary sheet were also listed in other invoices
which respondent had allowed previously. Petitioners failed to
provide any reasonable explanation for the duplication. Further,
petitioners failed to provide any receipts, canceled checks, or
credit card statements to prove that those expenses listed in the
summary sheet were incurred and paid. Accordingly, we find that
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