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Respondent determined that petitioner was not entitled to
deductions for expenses related to interns petitioner had hired
to help him with various legal projects. Petitioner has shown
that by hiring these interns he was able to be a better public
defender than if he had not hired them. Petitioner has not,
however, shown that he was required by the public defender's
office to hire these interns or that the expense of hiring them
was otherwise ordinary and necessary to his employment.4
Respondent also determined that petitioner was not entitled
to various other expenses such as automobile expenses,5 meals and
entertainment,6 travel,7 and other business expenses.8 Petitioner
has failed to establish that these expenses were ordinary and
necessary expenses for his trade or business as an employee with
the public defender's office.
4 On cross-examination, petitioner stated “They [the public
defender's office] didn't require me to contact these students.
* * * They didn't require me to set up the research project.”
5 Petitioner deducted automobile expenses which included
gasoline, DMV renewal, registration fees, repairs, and tires.
6 Petitioner deducted meals and entertainment expenses
which included meals with co-workers to discuss case strategy.
Mr. Armstrong testified that such expenses would not have been
reimbursable.
7 Petitioner's travel expenses included luggage which
petitioner admitted had elements of personal use.
8 Petitioner deducted, among other items, expenses for
candy, flowers, cable television, computer supplies, books,
plaques, an answering machine, telephone bills, and a magazine
rack.
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Last modified: May 25, 2011