- 16 - Miscellaneous Cash Date Description Amount Miscellaneous 300.00 Total $2,976.62 1Petitioner’s claimed expenditure was $150. Respondent conceded $144. 2Petitioner agrees that this amount was not for car rental but was for a traffic fine. Petitioner is not entitled to deduct amounts spent to board his dog. See Estate of Beck v. Commissioner, 56 T.C. 297, 352 (1971) (expenses incurred to board taxpayer’s dogs are nondeductible personal expenses). Likewise, the cost of renewing petitioner’s passport is a nondeductible personal expense. See Wenz v. Commissioner, T.C. Memo. 1995-277 (passport renewal fees classified as nondeductible personal expenses). Traffic fines and towing paid in connection with those fines also are nondeductible. See sec. 162(f). Respondent disallowed the balance of the contested items for failure to substantiate either the payment or the business purpose of the payment. We agree that the items in question are subject to the strict substantiation requirements of section 274(d) and that petitioner has failed to satisfy them. Petitioner claimed airfare but presented no documentation that he actually paid for the airfare. While we do not doubt that petitioner flew to the places he described, there is noPage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011