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Nevertheless, we allow petitioner to deduct the following rounded
amounts:
Insurance $127
Mortgage interest 258
Office expense 127
Repairs and maintenance 355
Travel 813
Utilities 596
Other expenses
Secretarial 3,919
Medical books 615
Dues 737
Conferences 485
Security system 84
Total $8,116
With respect to petitioner's claimed deductions for
depreciation and section 179 expense, taxes and licenses, meals
and entertainment, business meetings, and telephone, the record
does not establish that such expenses were incurred or were
ordinary and necessary business expenses. No credible
documentary evidence was introduced to support any of these
claimed deductions. Further, petitioner's testimony regarding
these deductions was vague, uncertain, and untenable. On several
occasions, petitioner admitted that she was unsure of the amounts
of some of these claimed deductions and that she basically relied
on her accountant to determine the amounts of her expenses. We
have stated on many occasions that this Court is not bound to
accept petitioner's self-serving, unverified, and undocumented
testimony. Tokarski v. Commissioner, 87 T.C. 74, 77 (1986);
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