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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 no
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