- 12 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011