Robert Walter Allison - Page 11

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          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             
               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               
                                                  Decision will be entered            
                                             under Rule 155.                          

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