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address this evidence, infra, as it relates to each of the
claimed expenses.
Advertising for 1993 and 1994
We find that petitioners have established that petitioner
paid $403.67 for flyers, cards, envelopes, and stamps during 1993
to promote ADE. Respondent allowed the claimed advertising
expense deduction for 1994. We hold that petitioners are
entitled to deductions for advertising expenses for 1993 and 1994
in the amounts of $404 and $208, respectively.
Car & Truck for 1993 and 1994
The nature of ADE's business required petitioner to travel
frequently to the offices of real estate agents and to
contracting sites. We find that petitioners have substantiated
28,715 business miles for 1993 and 24,520 business miles for
1994. At the business standard mileage rates of 28 and 29 cents
per mile, petitioners are entitled to business mileage expenses
for 1993 and 1994 of $8,040.20 and $7,110.80, respectively. See
Rev. Proc. 93-51, sec. 5.01, 1993-2 C.B. 593, 594; Rev. Proc. 92-
104, sec. 5.01, 1992-2 C.B. 583, 585. We also find that
petitioners have substantiated petitioner's claimed expenses for
tolls and parking for 1993 and 1994. We hold that petitioners
2(...continued)
respondent that his request was granted.
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