Benjamin H. Smith - Page 4

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          is the requirement that petitioner substantiate his claimed                 
          deductions.  Hradesky v. Commissioner, 65 T.C. 87 (1975), affd.             
          per curiam 540 F.2d 821 (5th Cir. 1976).                                    
               Section 6001 imposes upon every person liable for any tax a            
          duty to maintain records that are sufficient to enable the                  
          Commissioner to determine the taxpayer's correct tax liability.             
          Meneguzzo v. Commissioner, 43 T.C. 824, 831 (1965); sec. 1.6001-            
          1(a), Income Tax Regs.                                                      
               Section 162(a) provides for the deduction of all ordinary              
          and necessary expenses paid or incurred during the taxable year             
          in carrying on a trade or business.  Only ordinary and necessary            
          business expenditures directly connected with or pertaining to              
          the taxpayer's trade or business are deductible from gross                  
          income.  Sec. 1.162-1(a), Income Tax Regs.  Whether or not a                
          payment constitutes an ordinary and necessary business expense              
          is, in most instances, a question of fact.                                  
               After a review of the record, we conclude that petitioner              
          failed to meet his burden of proof.  Petitioner failed to                   
          produced any documentary or corroborative evidence to                       
          substantiate that the claimed expenses were ordinary and                    
          necessary, and that they were in fact paid or incurred in the               
          course of his law practice.                                                 








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