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Date Amount of Interest
1/11/85 $449.90
12/12/85 362.65
12/8/86 310.19
11/21/87 294.77
12/8/87 291.65
1/15/88 291.21
3/2/88 299.27
Petitioner also submitted checks for payments to Ohio Savings on
or about some of those dates. Based on the evidence, we conclude
that petitioner has failed to substantiate business or mortgage
interest deductions in amounts greater than those allowed by
respondent; therefore, we sustain respondent's determination on
these issues.
D. General Sales Tax on Motor Vehicles
On his 1986 tax return, petitioner claimed a Schedule A
general sales tax on motor vehicles deduction of $6,597.10.
Respondent disallowed these deductions. Respondent argues that
petitioner has failed to substantiate the deduction; petitioner
claims that he has substantiated his claimed deductions.
In 1986, section 164(a)(4) allowed a deduction for State and
local general sales taxes. Petitioner submitted a lease
agreement executed between himself and Crestmont Cadillac Corp.
on December 30, 1986, for the Rolls Royce. Under the lease,
petitioner's monthly payment was $1,219.86, of which $63.59 was
separately stated as sales tax. Petitioner submitted a check
dated December 26, 1986, for $1,219.86 payable to Crestmont
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