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Petitioner claimed leasing expenses in the amounts of
$4,474.37, $8,123.40, and $12,853.67 in 1985, 1986, and 1987,
respectively, for the 1984 Cadillac and the Rolls Royce.
Respondent disallowed these deductions.
The leasing expenses relate to the 1984 Cadillac and the
Rolls Royce. Petitioner's sister testified that the Rolls Royce
had very low mileage and was usually in the garage. Petitioner
did not testify, and presented no evidence, regarding the
business use of the Rolls Royce. The mileage logs petitioner
submitted supposedly relate to the business use of the 1984
Cadillac; however, as we stated earlier, we do not rely on those
logs. Petitioner has not established that he used the 1984
Cadillac or the Rolls Royce in his business; therefore, we
conclude that petitioner is not entitled to deductions for
leasing expenses in 1985, 1986, or 1987.7
3. Car and Truck Expenses
On his 1985 and 1986 tax returns, petitioner claimed car and
truck expenses of $1,642.34 and $1,279, respectively. Respondent
disallowed these deductions.
Petitioner testified that the car and truck expense
deductions he claimed were for his annual expenses for gasoline.
There is, however, no evidence in the record regarding the amount
7 We note that petitioner attempted to claim both
depreciation deductions and lease expense deductions on the Rolls
Royce.
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