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to establish the periods of ownership with respect to the rental
equipment. Petitioner does not argue that the transportation and
storage expenses were related to the consulting services or
portable clean room. Accordingly, petitioner is not entitled to
deduct the equipment transportation and storage expenses.
E. Office
Petitioner claimed deductions of $108 for professional
publications and $241 for copying, printing, and postage
expenses. As support for the professional publications
deduction, petitioner submitted the business expense account
records of Cilena for 1993, showing the $108 in publication
expenses, and testified as to the nature of the publications. We
hold that these expenses are properly deductible as ordinary and
necessary expenses.
Petitioner testified that the other office expenses related
to the general activities of Cilena and the dissolution of
Aeternum. Petitioner presented the expense account records of
Cilena to support the amounts claimed. Based on the evidence in
the record, petitioner has established entitlement to the
deduction of $241 for the other office expenses.
F. Telephone
Petitioner claimed a deduction of $733 for business
telephone expenses, including the use of a cellular phone.
Respondent does not challenge the amount or that petitioner made
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