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thereof, petitioners introduced 13 checks payable to “Bell
of Pennsylvania”. Respondent notes that five of those
checks, in the aggregate amount of $426.23, bear notations
to show that they were paid with respect to a telephone
number assigned to petitioners’ newsstand at Germantown
Avenue. Respondent appears to concede that those checks
are deductible. Respondent also notes that six of the
checks, in the aggregate amount of $762.58, bear notations
which suggest that they were paid with respect to a
telephone number assigned to the newsstand at Broad and
Oxford Streets. Petitioner initially testified that that
newsstand was closed during the entire year. He then
changed his testimony to say that the newsstand at Broad
and Oxford Streets was open on the weekends when inspectors
from the Department of Licenses and Inspections were not
working. We agree with respondent that petitioner’s vague
and contradictory testimony does not substantiate those
checks. Similarly, two checks in the aggregate amount of
$189 bear no notation and we agree with respondent that
petitioners have not substantiated those checks.
Accordingly, we agree with respondent that petitioner is
entitled to a deduction for utilities in the aggregate
amount of $826.68, $400.45 for payments to PECO for
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