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petitioners are entitled to deduct $3,211 for repairs and
maintenance.
Supplies
Petitioners reported a deduction for supplies in the amount
of $810 on their amended return. Respondent disallowed the
entire amount due to lack of substantiation. Petitioner contends
that he spent $810 on floor mats, maps, signs, seat covers,
jumper cables, headlamps, bulbs and fuses, tissues, paper towels,
hair brushes, flashlights, tape recorder and tapes, and other
replacement parts for his two-way radio and for other minor
repairs. However, aside from petitioner's testimony, petitioners
offered no documentary evidence to support their contention.
Based on his testimony, we are satisfied that he incurred some
expenses for supplies. Accordingly, we allow petitioners a
deduction of $300 for supplies. Cohan v. Commissioner, 39 F.2d
at 544.
Taxes and Licenses
Petitioners reported taxes and licenses
expenses in the amount of $840 on their amended return.
Respondent conceded this amount at trial.
Other Expenses
Petitioners reported other expenses in the total amount of
$3,250 on their amended return. Specifically, petitioners
claimed a deduction for tolls over the amounts reimbursed in the
amount of $800, parking in the amount of $1,200, uniforms and
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