-27-
Cir. 1930), provided the taxpayer establishes that he is entitled
to some deduction, see Williams v. United States, 245 F.2d 559,
560 (5th Cir. 1957); Vanicek v. Commissioner, 85 T.C. 731, 743
(1985). In making an estimate, the Court may bear heavily
against the taxpayer "whose inexactitude is of his own making".
Cohan v. Commissioner, supra at 544.
On his Schedules C for the years in issue, petitioner
claimed deductions for advertising, commissions and fees, office
expense, supplies, and utilities. Petitioner presented no proof,
such as bills, receipts, or canceled checks, or offered any
testimony to establish that he incurred these expenses. The
record does show, however, that, during 1993 and 1994, petitioner
completed one manuscript and submitted it for publication. The
Court is satisfied that petitioner incurred office expenses in
this respect.16 Applying Cohan v. Commissioner, supra, and
"bearing heavily" against petitioner, we allow an office expense
deduction of $400 for each of the years in question. Petitioner
is not entitled to deductions for advertising, commissions and
fees, supplies, and utilities for 1993 and 1994.
Petitioner claimed "other expenses" not included above in
the amounts of $7,830 and $12,099, respectively, for 1993 and
16Sec. 280A limits the deductibility of expenses of a home
office; respondent, however, did not raise the applicability of
that section. We, therefore, do not consider it.
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011