- 10 - section 280A(c)(2). Accordingly, petitioner failed to establish that he is entitled to deduct an additional amount in excess of the amount respondent allowed. Respondent is sustained on this issue. 5. Interest, Utilities, and Exhibit Petitioner failed to provide any information as to the claimed interest expense deduction, utility expense deduction, or exhibit expense deduction. As a result, petitioner is deemed to have conceded these items. See Rules 142(a), 149; Pearson v. Commissioner, T.C. Memo. 2000-160. We have considered all arguments by the parties, and, to the extent not discussed above, conclude that they are irrelevant or without merit. Reviewed and adopted as the report of the Small Tax Case Division. Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011