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Repair and Maintenance Expenses
On their 1989, 1990, and 1991 joint Federal income tax
returns, petitioners claimed current business expenses of $1,598,
$4,333, and $2,014, respectively, relating to repair and
maintenance work on petitioners' rental properties. On audit,
respondent disallowed $893, $3,486, and $1,020, for 1989, 1990,
and 1991, respectively, of the claimed repair and maintenance
expenses.
Petitioners presented no evidence to dispute respondent's
adjustments for repair expenses. We sustain respondent's
adjustments for each year. See Rule 142(a).
Summary of Adjustments
Based on the above findings and conclusions relating to
disputed issues, on petitioners’ concession of adjustments, and
certain mechanical adjustments, we set forth below, in schedule
format, the total adjustments that are to be made to petitioners’
reported income, expenses, and taxable income:
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