- 3 -
Claimed Allowed Disallowed
Auto/truck expenses $20,546 $13,560 $6,986
Insurance expenses 3,244 394 2,850
Legal expenses 2,250 -0- 2,250
Office expenses 840 -0- 840
Repair expenses 6,400 -0- 6,400
Taxes/licenses 1,767 -0- 1,767
Utilities 1,020 -0- 1,020
Tolls 1,526 1,035 491
Miscellaneous 902 -0- 902
Test expense 150 -0- 150
Except as discussed infra, petitioner presented no
documentary evidence to support the deductions that were
disallowed. Petitioner's testimony concerning these items was
sparse. Petitioner testified that the truck expenses ($20,546)
were for diesel fuel, but she had receipts for only $10,435.65.
With respect to the legal expenses, petitioner testified that
they were incurred in connection with selling the tractor, the
sale of which was completed in 1995. Petitioner could not state
what the deduction for taxes was, although from her testimony it
appears that at least some part was paid to the Internal Revenue
Service. The office expenses and utilities were for an alleged
home office; she did not know, however, how the expenses had been
allocated between the personal and business use of the residence.
Petitioner did not know what the miscellaneous expenses were for.
With respect to the repair expenses, petitioner agreed that some
of the claimed expenses were for her personal automobile. With
regard to the "test" expense, this apparently was an expense for
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Last modified: May 25, 2011