Thomas J. Spielbauer - Page 12

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               Petitioner deducted $142 for a book on Federal taxation.  We           
          find that this expense was incurred in connection with                      
          petitioner's 1992 income tax and is, therefore, deductible.  Sec.           
          212(3); sec. 1.212-1(l), Income Tax Regs.                                   
               To the extent that we have not addressed a specific item               
          which petitioner deducted, we find that petitioner has failed to            
          prove that it was ordinary and necessary within the meaning of              
          section 162.9  While we recognize that petitioner vigorously                
          advocated on behalf of his clients and that many of his expenses            
          benefited those clients, we do not have the authority to                    
          disregard the legislative mandate that only ordinary and                    
          necessary expenses be deducted.  Alexander v. Commissioner, T.C.            
          Memo. 1995-51, affd. 72 F.3d 938, 946-947 (1st Cir. 1995).                  
          Accordingly, we sustain respondent's determination regarding the            
          deductions to the extent discussed above.                                   
          Delinquency                                                                 



               9  While we found petitioner generally to be a credible                
          witness, his arguments were of a general nature rather than                 
          related to specific deductions.  The responsibility for any                 
          omissions in the record or in the arguments raised lies with                
          petitioner.  Given that petitioner has the burden of proof, such            
          omissions weigh against him.  Petitioner had a few hundred                  
          itemized deductions.  Some of these included video tapes, a                 
          battery, a Sony tape player, a magazine rack, a P.D. t-shirt, new           
          parking cards, candy, and flowers.  To the extent not addressed             
          within a specified category or individually, petitioner has                 
          failed to prove that these expenses are anything but                        
          nondeductible personal expenses under sec. 262.                             




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