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find that petitioner has not proven that he is entitled to the
$72,516 and $15,956.97 in office expense deductions.
b. Other Office Expenses
Other office expenses consist of deductions taken for: (I)
storage facility expenses; (II) the purchase of oriental rugs and
art; and (III) language lessons.
(I). Storage Facilities
Petitioner claimed storage facility expenses of $478 in 1993
and $409 in 1994. Petitioner testified that in 1993 he closed an
office at Ventnor, New Jersey, and then stored the office
furniture at Access Storage.10 To substantiate his deductions,
petitioner provided copies of checks totaling $478.5011 in 1993
and $409.5012 in 1994. The checks were drawn on the checking
account that petitioner maintains for his law practice: "Larry
Charles Miller, Attorney at Law". However, petitioner also
testified that in the middle of 1994 he moved to a new house and
that he also paid household expenses and personal expenses such
as credit card debts and automobile expenses from the same
10The deductions in 1993 and 1994 allegedly relate to the
same office closing.
11This amount consists of one check payable to Access Black
Horse for $132, and two additional checks payable to Black Horse
Self Storage for $165 and $181.50.
12This amount consists of checks payable to Black Horse
Storage and Black Horse Pike Storage for $181.50 and $228,
respectively.
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Last modified: May 25, 2011