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Finally, petitioner claimed a section 179 deduction for
payments to Fedco and Sheryl Davenport and miscellaneous cash
payments totaling $1,497.35. Petitioner could not recall the
purpose of any of these payments and did not establish that the
expenditures were deductible under section 179.
We sustain respondent’s adjustment of petitioner’s section
179 expenses and depreciation deductions as modified.
Travel Expenses
On his 1994 Schedule C, petitioner claimed a deduction for
travel in the amount of $3,182. Petitioner now contends that he
is entitled to a larger deduction for travel in the total amount
of $5,433.16, as shown on an exhibit entitled “Summary of 1994
Travel Expenses”. Respondent has conceded items totaling
$2,450.54 and has disallowed the remaining items as follows:
Dog Boarding
Date Description Amount
02/02/94 Animal Inns of America $77.25
05/02/94 Animal Inns of America 138.75
Airfare
Date Description Amount
04/24/94 American Airlines 650.00
05/23/94 United Airlines 154.00
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