-6-
Return Allowed Disallowed
Car & truck $1,972 $98 $1,874
Insurance 270 150 120
Legal services 1,300 -- 1,300
Rent, vehicles 1,525 -- 1,525
Rent, business 5,036 1,330 3,706
Repairs & maint. 2,338 -- 2,338
Supplies 2,250 219 2,031
Taxes & licenses 1,350 1,350 --
Other 750 750 --
Error on return 20 -- 20
Total 16,811 3,897 12,914
Prior to trial, petitioner provided documentation for some
of the disallowed deductions. Based on such documentation,
respondent allowed additional deductions for (1) business rent in
the amount of $1,298 and (2) supplies in the amount of $9.
Accordingly, the following amounts remain in issue:
Return Allowed Disallowed
Car & truck $1,972 $98 $1,874
Insurance 270 150 120
Legal services 1,300 -- 1,300
Rent, vehicles 1,525 -- 1,525
Rent, business 5,036 2,628 2,408
Repairs & maint. 2,338 -- 2,338
Supplies 2,250 228 2,022
Taxes & licenses 1,350 1,350 --
Other 750 750 --
Error on return 20 -- 20
Total 16,811 5,204 11,607
OPINION
General Legal Principles
We begin by noting that, as a general rule, the
Commissioner's determinations are presumed correct, and the
taxpayer bears the burden of proving that those determinations
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Last modified: May 25, 2011