- 30 -
amounts paid to unidentified recipients for unidentified
merchandise or services, $6.15 paid to a pharmacy for
unidentified merchandise, $10.81 paid to an unidentified
recipient for reading glasses, $109.91 to Costco Wholesale for
"Oscar",10 sheets, pillows, a rug, and some kitchen supplies, and
$609.94 to Costco for unidentified merchandise. The
miscellaneous expenses included $60 paid to this Court for "A.
Johnson - Filing Fee", $20 to the City of Los Angeles for an
undisclosed purpose, a $4 automatic teller machine withdrawal,
$28 for a one-way Greyhound bus ticket for petitioner wife from
Nashville to Memphis, and $5.42 to the U.S. Postal Service.11
Petitioners failed to prove that any of these expenses were
ordinary and necessary expenses incurred in the conduct of a
trade or business of petitioner. Moreover, with respect to the
$770 for dues and subscriptions, petitioners produced no evidence
to show that this amount was actually expended. Thus, the Court
holds that petitioners are not entitled to deduct any of these
expenses.
10 The Court surmises that this was some type of “Oscar De
La Renta” merchandise, which would indicate that it was either
housewares such as sheets or towels, clothing or fashion
accessories, jewelry, perfume, or a similar item that would be
personal in nature.
11 No documentary proof was submitted to show that any of
the remaining claimed amount was actually expended.
Page: Previous 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 NextLast modified: May 25, 2011